Havermill co. establishes a $420 petty cash fund on september 1. on september 30, the fund is replenished. the accumulated receipts on that date represent $90 for office supplies, $171 for merchandise inventory, and $39 for miscellaneous expenses. the fund has a balance of $120. on october 1, the accountant determines that the fund should be increased by $84. the journal entry to record the establishment of the fund on september 1 is:

 debit cash $420; credit petty cash $420

.  debit petty cash $420; credit accounts payable $420.

 debit miscellaneous expense $420; credit cash $420

.  debit petty cash $420; credit cash $420

.  debit cash $420; credit accounts payable $420.