ences Waupaca Company establishes a $400 petty cash fund on September 9. On September 30, the fund shows $165 in cash along with receipts for the following expenditures: transportation-in, $54; postage expenses, $56; and miscellaneous expenses, $119. The petty cashier could not account for a $6 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 1 2 3 Prepare the journal entry to establish the petty cash fund. Note: Enter debits before credits. Date September 091 General Journal Debit Credit View general journal Record entry Clear entry