A company established a petty cash fund of $200. At the end of the month, there is still $143 of cash left in the fund. Which of the following statements is true?

A) The company incurred a net loss of $57 in petty cash transactions for the month.
B) The company needs to replenish the petty cash fund with an additional $143.
C) The total expenditures from the petty cash fund for the month were $357.
D) The company's petty cash transactions for the month exactly equaled the established fund of $200.