havermill company establishes a $290 petty cash fund on september 1. on september 30, the fund is replenished. the accumulated receipts on that date represent $77 for repairs expense, $145 for merchandise inventory, and $26 for miscellaneous expenses. the fund has a balance of $42. on october 1, the accountant determines that the fund should be increased by $58. the journal entry to record the reimbursement of the fund on september 30 includes a:
