#1 Fall 2021 Saved Hef Willard Company established a $470 petty cash fund on September 9, 2020. On September 30, the fund had $187.40 in cash along with receipts for these expenditures: transportation-in, $38.10; office supplies, $133.30; and repairs expense, $104.20. Willard uses the perpetual method to account for merchandise inventory. The petty cashier could not account for the $7.00 shortage in the fund. a. Prepare the September 9 entry to establish the fund. View transaction list Journal entry worksheet View transaction list Journal entry worksheet 1 Record the entry to reimburse the fund. Note: Enter debits before credits. Date General Journal Debit Credit Sep 30, 2020 Record entry Clear entry View general journal