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 establishment of the fund on September $1$ is:

Debit Petty Cash $$250$; credit Cash $$250.$

Debit Petty Cash $$250$; credit Accounts Payable $$250.$

Debit Cash $$250$; credit Accounts Payable $$250.$

Debit Cash $$250$; credit Petty Cash $$250.$

Debit Miscellaneous Expense $$250$; credit Cash $$250.$