Exercise 8-8 Petty cash fund with a shortage LO P2 Waupaca Company establishes a $340 petty cash fund on September 9. On September 30 , the fund shows $57 In cash alonig with receipts for the following expenditures; transportation-in, $54; postage expenses, $77; and miscellaneous expenses, $139. The petty cashier could not account for a $13 shortage in the fund. The company uses the perpetual system in accounting for merchandise inventory. Prepare (i) 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 $410