Havermill Co. establishes a $410 petty cash fund on September 1. On September 30, the fund is replenished. The accumulated receipts on that date represent $89 for Office Supplies, $169 for merchandise inventory, and $38 for miscellaneous expenses. The fund has a balance of $114. On October 1, the accountant determines that the fund should be increased by $82, The journal entry to record the establishment of the fund on September 1 is: Debit Cash $410; credit Petty Cash $410. Debit Cash $410; credit Accounts Payable $410. Debit Petty Cash $410; credit Accounts Payable $410. Debit Miscellaneous Expense $410; credit Cash $410. Debit Petty Cash $410; credit Cash $410