Havermill Company establishes a $470 petty cash fund on September 1. On September 30, the fund is replenished. The accumulated receipts on that date represent $95 for Office Supplies, $181 for merchandise inventory, and $44 for miscellaneous expenses. The fund has a balance of $150. On October 1, the accountant determines that the fund should be increased by $94. The journal entry to record the establishment of the fund on September 1 is: