Havermill Co. establishes a $330 petty cash fund on September 1. On September 30, the fund is replenished. The accumulated receipts on that date represent $81 for Office Supplies, $153 for merchandise inventory, and $30 for miscellaneous expenses. The fund has a balance of $66. On October 1, the accountant determines that the fund should be increased by $66. The journal entry to record the establishment of the fund on September 1 is:

A)Debit Cash $330; credit Petty Cash $330. B)Debit Petty Cash $330; credit Accounts Payable $330. C)Debit Miscellaneous Expense $330; credit Cash $330. D)Debit Petty Cash $330; credit Cash $330. E)Debit Cash $330; credit Accounts Payable $330.