Havermill Company 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 Repairs Expense, $$183$ for merchandise inventory, and $$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 reimbursement of the fund on September $30$ includes a:

Multiple Choice:

$1.$ Credit to Merchandise Inventory for $$183.$

$2.$ Debit to Repairs Expense for $$96.$

$3.$ Credit to Cash for $$156.$

$4.$ Debit Petty Cash for $$324.$

$5.$ Credit to Cash for $$480.$