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 reimbursement of the fund on September 30 includes a:

A) Debit to Office Supplies for $73.
B) Credit to Merchandise Inventory for $137.
C) Credit to Cash for $250.
D) Debit Petty Cash for $232.
E) Credit to Cash for $18.