Havermill Company establishes a $410 petty cash fund on September 1. On September 30, the fund is replenished. The accumulated receipts on that date represent $89 for Repairs Expense, $169 for merchandise inventory, and $38 for miscellaneous expenses. The fund has a balance of $114. On October 1, the accountant determines that the fund should be increased by $82. The journal entry to record the reimbursement of the fund on September 30 includes a: