Reichard Company establishes a $250 petty cash fund on September 9. On September 30, the fund shows $34 in cash along with receipts for the following expenditures: transportation-in, $47; postage expenses, $62; and miscellaneous expenses, $103. The petty cashier could not account for a $4 shortage in the fund. Reichard uses the perpetual system in accounting for merchandise inventory. Prepare
(1) The September 9 entry to establish the fund,
(2) The September 30 entry to reimburse the fund,
(3) An October 1 entry to increase the fund to $300.