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 $2 shortage in the fund. Hawk uses the perpetual system in accounting for merchandise inventory. (1) Prepare the September 9 entry to establish the fund. (Omit the "$- sign in your response.) Select one: O Dr. 310 cash Cr.310 petty cash O Dr. 610 petty cash Cr.310 cash O Dr. 55 cash Cr.55 petty cash O Dr. 55 petty cash Or.55 cash