Havermill Co. establishes a $440 petty cash fund on September 1. On September 30, the fund is replenished. The accumulated receipts on that date represent $92 for Office Supplies, $156 for merchandise inventory, and $41 for miscellaneous expenses. The fund has a balance of $37. On October 1 , the accountant determines that the fund should be increased by $80. The journal entry to record the increase in the find balance on October I is