Exercise 6-5 Petty cash fund with a shortage LO P2 Waupaca Company establishes a $490 petty cash fund on September 9. On September 30, the fund shows $214 in cash along with receipts for the following expenditures: transportation costs of merchandise purchased, $52. postage expenses. $78, and miscellaneous expenses. $142. The petty cashier could not account for a $4 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 $520. View transaction list Journal entry worksheet Prepare the journal entry to establish the Petty Cash fund. Note: Enter debits before credits Date General Journal Debit Credit Sept 9 Record entry Clear entry View al journal Journal entry worksheet Record the reimbursement of the petty cash fund. Note: Enter debits before credits. Date General Journal Sept 30 Debit Credit Record entry Clear entry View general journal Journal entry worksheet