16. Waupaca Company establishes a $360 petty cash fund on September 10th. On September 3o , the fund shows $164 along with receipts fo the following expenditures: transportation in, $40; postage expenses, $123; and miscellaneous expenses, $78. The petty cashier could not account for a $5 shortage in the fund accounting for merchandise inventory . The company uses the perpetual system for Prepare (1) the September 10 entry to establish the fund, (2) the September 30 entry to reimburse the fund, and (3) and October 1 entry to increase the fund to $400. Accounts Debits Credits