Indicate Whether Each of the Following Items Regarding Petty Cash

Indicate whether each of the following items regarding petty cash is true or false.
_____ a)The establishment of a petty cash fund is an asset use transaction.
_____ b)The replenishment of a petty cash fund is an asset source transaction.
_____ c)At any time,the total of the petty cash vouchers plus the remaining coins and currency should equal the balance of the Petty Cash ledger account.
_____ d)If a shortage occurs,a credit is entered to the Cash Short and Over account.
_____ e)There is no journal entry made in the accounting records at the time when petty cash funds are disbursed.