Havermill Company establishes a $270 petty cash fund on September 1. On September 30, the fund is replenished. The accumulated receipts on that date represent $75 for Office Supplies, $139 for merchandise inventory, and $24 for miscellaneous expenses. The fund has a balance of $20. On October 1, the accountant determines that the fund should be increased by $60. The journal entry to record the increase in the fund balance on October 1 is: