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) What is the amount of cash short and over