Havermill Co

Havermill Co.establishes a $250 petty cash fund on September 1.On September 30,the fund is replenished.The accumulated receipts on that date represent $73 for Office Supplies,$137 for merchandise inventory,and $22 for miscellaneous expenses.The fund has a balance of $18.On October 1,the accountant determines that the fund should be increased by $50.The journal entry to record the establishment of the fund on September 1 is:

A) Debit Cash $250;credit Petty Cash $250.
B) Debit Petty Cash $250;credit Accounts Payable $250.
C) Debit Miscellaneous Expense $250;credit Cash $250.
D) Debit Petty Cash $250;credit Cash $250.
E) Debit Cash $250;credit Accounts Payable $250.