Havermill Company establishes a $$250$ petty cash fund on September $1.$ On September $30,$ the fund is replenished. The accumulated receipts on that date represent $$73$ for Office Supplies, $$137$ for merchandise inventory, and $$22$ for miscellaneous expenses. The fund has a balance of $$18.$ On October $1,$ the accountant determines that the fund should be increased by $$50.$ The journal entry to record the increase in the fund balance on October $1$ is:

Multiple Choice

Debit Petty Cash $$300$; credit Cash $$300.$

Debit Cash $$50$; credit Petty Cash $$50.$

Debit Miscellaneous Expense $$50$; credit Cash $$50.$

Debit Petty Cash $$50$; credit Accounts Payable $$50.$

Debit Petty Cash $$50$; credit Cash $$50.$