Havermill Co. establishes a $300 petty cash fund on September 1 On September 30, the fund is replenished. The accumulated receipts on that date represent $78 for Office Supplies, $147 for merchandise inventory, and $27 for miscellaneous expenses. The fund has a balance of $48. On October 1, the accountant determines that the fund should be increased by $60. The journal entry to record the reimbursement of the fund on September 30 includes a: O Debit to Office Supplies for $78. Credit to Merchandise Inventory for $147 O O O Credit to Cash for $300. Debit Petty Cash for $252 Credit to Cash for $48