Havermill Co. establishes a $480 petty cash fund on September 1. On September 30, the fund is replenished. The accumulated receipts on that date represent $96 for Office Supplies, $183 for merchandise inventory, and $45 for miscellaneous expenses. The fund has a balance of $156. On October 1, the accountant determines that the fund should be increased by $96. The journal entry to record the establishment of the fund on September 1 is: