Havermill Company establishes a $440 petty cash fund on September 1. On September 30, the fund is replenished. The accumulated receipts on that date represent $92 for Repairs Expense, $175 for merchandise inventory, and $41 for miscellaneous expenses. The fund has a balance of $132. On October 1, the accountant determines that the fund should be increased by $88. The journal entry to record the reimbursement of the fund on September 30 includes a: Multiple Choice Credit to Merchandise Inventory for $175. Debit Petty Cash for $308. Credit to Cash for $440. Debit to Repairs Expense for $92. Credit to Cash for $132