havermill co. establishes a $360 petty cash fund on september 1. on september 30, the fund is replenished. the accumulated receipts on that date represent $84 for office supplies, $159 for merchandise inventory, and $33 for miscellaneous expenses. the fund has a balance of $84. on october 1, the accountant determines that the fund should be increased by $72. the journal entry to record the establishment of the fund on september 1 is:
