Havermill Company establishes a $$360$ petty cash fund on September $1.$ On September $30,$ the fund is replenished. The accumulated receipts on that date represent $$84$ for Repairs Expense, $$159$ for merchandise inventory, and $$33$ for miscellaneous expenses. The fund has a balance of $$84.$ On October $1,$ the accountant determines that the fund should be increased by $$72.$ The journal entry to record the reimbursement of the fund on September $30$ includes a:

Multiple Choice

$$ Debit to Repairs Expense for $$84.$

Credit to Merchandise Inventory for $$159.$

Credit to Cash for $$360$

Debit Petty Cash for $$276$

$$ Credit to Cash for $$84.$