Hawk Company establishes a $310 petty cash fund on September 9. On September 30, the fund shows $31 in cash along with receipts for the following expenditures: transportation-in, $59; postage expenses, $69; and miscellaneous expenses, $149. The petty cashier could not account for a $2 shortage in the fund. Hawk uses the perpetual system in accounting for merchandise inventory (1) Prepare the September 9 entry to establish the fund. (Omit the "S" sign in your response.) Select one: Dr. 55 cash Cr. 55 petty cash Dr. 310 cash Cr.310 petty cash Dr. 55 petty cash Cr. 55 cash Dr. 310 petty cash Cr.310 cash