Exercise 6-5 Petty cash fund with a shortage LO P2 Waupaca Company establishes a $330 petty cash fund on September 9. On September 30,the fund shows $18 in cash along with receipts for the following expenditures: transportation costs of merch miscellaneous expenses, $102. The petty cashier could not account for a system in accounting for merchandise inventory handise purchased, $42: postage expenses, $59, and $9 shortage in the fund. The company uses the perpetual Prepare (0 the September 9 entry to establish the fund, (2) the increase the fund to $385 September 30 entry to reimburse the fund, and (3) an October 1 entry to View transaction list Journal entry worksheet