Havermill Co. establishes a $310 petty cash fund on September 1. On September 30, the fund is replenished. The accumulated receipts on that date represent $79 for Office Supplies, $149 for merchandise inventory, and $28 for miscellaneous expenses. The fund has a balance of $54. On October 1, the accountant determines that the fund should be increased by $62. The journal entry to record the reimbursement of the fund on September 30 includes a