Chapter 6 homework Saved Help points 1 Waupaca Company establishes a $370 petty cash fund on September 9. On September 30, the fund shows $75 in cash along with receipts for the following expenditures: transportation-in, $59; postage expenses, $77; and miscellaneous expenses, $149. The petty cashier could not account for a $10 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 $440