Answer:
The correct answer is credit to cash by $320..
Step-by-step explanation:
According to the scenario, Journal entry of the given data are as follows:
Journal entry
Delivery expense A/c Dr $66
Merchandise inventory A/c Dr $219
Misc. Expense A/c Dr $35
To Cash A/c $320 ( $66 + $219 + $35)
(Being reimbursement of the account is recorded )
Hence, reimbursement of the account includes credit to cash by $320.