Havermill Co. establishes a $430 petty cash fund on September 1 . On September 30 , the fund is replenished. The accumulated receipts on that date represent $9 for Offlce Supplies, $155 for merchandise Inventory, and $40 for miscellaneous expenses. The fund has a balance of $36. On October 1 the accountant determine hat the fund should be increased by $60. The journal entry to record the increase in the fund balance on October 1 is: Multiple Choice Debit Petty Cash $490; credit Cash $490. Debit Cash $60; credit Petty Cash $60. Debit Miscellaneous Expense $60; credit Cash $60. Debit Petty Cash $60; credit Accounts Payable $60 Debit Petty Cash \$60; credit Cash $60