Havermill Co. establishes a $350 petty cash fund on September 1. On September 30, the fund is replenished. The accumulated receipts on that date represent $83 for Office Supplies, $157 for merchandise inventory, and $32 for miscellaneous expenses. The fund has a balance of $78. On October 1, the accountant determines that the fund should be increased by $70. The journal entry to record the reimbursement of the fund on September 30 includes a: