21 - 28 May Saved Help Save & Exit S Havermill Co establishes a $480 petty cash fund on September 1 On September 30, the fund is replenished. The accumulated receipts on that date represent $96 for Office Supplies $183 for merchandise inventory, and $45 for miscellaneous expenses. The fund has a balance of $156 On October 1, the accountant determines that the fund should be increased by $96. The journal entry to record the reimbursement of the fund on September 30 includes a