ASSIGNMEN Waupaca Company establishes a $440 petty cash fund on September 9. On September 30, the fund shows $191 in cash along with receipts for the following expenditures: transportation-in, $42; postage expenses, $60; and miscellaneous expenses, $142. The petty cashier could not account for a $5 shortage in the fund. The company 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, and (3) an October 1 entry to increase the fund to $475. View transaction list Journal entry worksheet 3 Prepare the journal entry to establish the petty cash fund. Note: Enter debits before credits Date General Journal Debit Credit Sept 09 Petty cash 440 Cash 440 Record entry Clear entry View general Journal