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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 Office Supplies, $156 for merchandise inventory, and $41 for miscellaneous expenses. The fund has a balance of $37. On October 1, the accountant determines that the fund should be increased by $80. The journal entry to record the increase in the fund balance on October 1 is: Multiple Choice Debit Petty Cash $520; credit Cash $520. Debit Cash $80; credit Petty Cash $80. Debit Miscellaneous Expense $80; credit Cash $80. Debit Petty Cash $80; credit Accounts Payable $80. Debit Petty Cash $80; credit Cash $80. Pelcher Company maintains a $485 petty cash fund. On January 31, the fund is replenished. The accumulated receipts on that date represent $127 for office supplies, $174 for merchandise inventory, and $87 for miscellaneous expenses. There is a cash overage of $7. The journal entry to replenish the fund on January 31 is: Multiple Choice Debit Office Supplies Expense, $127; Debit Merchandise inventory, $174; Debit Miscellaneous expenses, $87; Debit Cash over and short, $7; Credit Petty cash, $395. Debit Office Supplies Expense, $127; Debit Merchandise inventory. $174; Debit Miscellaneous expenses, $87; Debit Cash over and short, $7; Credit $395. Debit Office Supplies Expense, $127; Debit Merchandise inventory, $174; Debit Miscellaneous expenses, $87; Credit Cash over and short, $7; Credit Petty cash, $381. Debit Office Supplies Expense, $127; Debit Merchandise inventory, $174; Debit Miscellaneous expenses, $87; Credit Cash over and short, $7; Credit Cash, $381. Debit Office Supplies Expense, $127; Debit Merchandise inventory, $174; Debit Miscellaneous expenses, $87; Debit Cash over and short, $7; Credit Petty cash, $395. Debit Office Supplies Expense, $127; Debit Merchandise inventory, $174; Debit Miscellaneous expenses, $87; Debit Cash over and short, $7; Credit Cash, $395. Debit Office Supplies Expense, $127; Debit Merchandise inventory, $174; Debit Miscellaneous expenses, $87; Credit Cash over and short, $7; Credit Petty cash, $381. Debit Office Supplies Expense, $127; Debit Merchandise inventory, $174; Debit Miscellaneous expenses, $87; Credit Cash over and short, $7; Credit Cash, $381. Debit Office Supplies Expense, $127; Debit Merchandise inventory, $174; Debit Miscellaneous expenses, $87; Debit Cash over and short, $7; Credit Petty cash, $485