Havermill Company establishes a $280 petty cash fund on September 1. On September 30, the fund is replenished. The accumulated receipts on that date represent $76 for Office Supplies, $140 for merchandise inventory, and $25 for miscellaneous expenses. The fund has a balance of $21. 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:

A. Debit Petty Cash $330; credit Cash $330.

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

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

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

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