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 $91 for Repairs Expense, $173 for merchandise inventory, and $40 for miscellaneous expenses. The fund has a balance of $126. On October 1 , the accountant determines that the fund should be increased by $86. The journal entry to record the reimbursement of the fund on September 30 includes a: Debit to Repairs Expense for $91. Credit to Merchandise Inventory for $173 Credit to Cash for $430. Debit Petty Cash for $304