havermill company establishes a $340 petty cash fund on september 1. on september 30, the fund is replenished. the accumulated receipts on that date represent $82 for repairs expense, $155 for merchandise inventory, and $31 for miscellaneous expenses. the fund has a balance of $72. on october 1, the accountant determines that the fund should be increased by $68. the journal entry to record the reimbursement of the fund on september 30 includes a: multiple choice credit to cash for $72. credit to merchandise inventory for $155. debit to repairs expense for $82. credit to cash for $340. debit petty cash for $268.