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Waupaca Company establishes a $$360$ petty cash fund on September $9.$ On September $30,$ the fund shows $$122$ in cash along with receipts for the following expenditures: transportation$-$in$,$ $$50$; postage expenses, $$52$; and miscellaneous expenses, $$130.$ The petty cashier could not account for a $$6$ shortage in the fund. The company uses the perpetual system in accounting for merchandise inventory.

$01$:$48$:$10$

Prepare $(1)$ the September $9$ entry to establish the fund, $(2)$ the September $30$ entry to reimburse the fund, and $(3)$ an October $1$ entry to increase the fund to $$430.$

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Prepare the journal entry to establish the petty cash fund.