Havermill Co establishes a $270 petty cash fund on September 1. On September 30, the fund is replenished. The accumulated receipts on that date represent $75 for Office Supplies, $141 for merchandise Inventory, and $24 for miscellaneous expenses. The fund has a balance of $30 On October 1 the accountant defermines that the fund should be increased by $54. The journal entry to record the reimbursement of the fund on September 30 includes a