Havermill co. establishes a $250 petty cash fund on september 1. on september 30, the fund is replenished. the accumulated receipts on that date represent $73 for office supplies, $137 for merchandise inventory, and $22 for miscellaneous expenses. the fund has a balance of $18. on october 1, the accountant determines that the fund should be increased by $50. the journal entry to record the increase in the fund balance on october 1 is: