A credit to Cash for $383. (correct but explanation is wrong)Total of receipts and coins = $383 + $62 = $445So, there is a shortage of $5 in the petty cash account(450-445)Journal entry to replenish petty cash will be as follows:dr all receipts for petty cash $383dr cash over and short $5cr cash $388(Being petty cash of $450 replenished with $5 shortage)