havermill company establishes a $380 petty cash fund on september 1. on september 30, the fund is replenished. the accumulated receipts on that date represent $86 for repairs expense, $163 for merchandise inventory, and $35 for miscellaneous expenses. the fund has a balance of $96. on october 1, the accountant determines that the fund should be increased by $76. the journal entry to record the reimbursement of the fund on september 30 includes a:
