Havermill Co. establishes a $450 petty cash fund on September 1. On September 30, the fund is replenished. The accumulated receipts on that date represent $93 for Office Supplies, $177 for merchandise inventory, and $42 for miscellaneous expenses. The fund has a balance of $138. On October 1, the accountant determines that the fund should be increased by $90. The journal entry to record the reimbursement of the fund on September 30 includes a: