Hawk Company establishes a $400 petty cash fund on September 9. On September 30, the fund shows $166 in cash along with receipts for the following expenditures. transportation-in, $32, postage expenses. $113, and miscellaneous expenses. $87. The petty cashier could not account for a $2 shortage in the fund. Hawk uses the perpetual system in accounting for merchandise inventory (2) Prepare the September 30 entry to reimburse the fund Select one: O 32 Dr. Merchandise inventory 113 Dr. Postage expenses 87 Dr. Miscellaneous expense 232 Cr. Petty cash O 32 Dr. Merchandise inventory 113 Dr. Postage expenses 87 Dr. Miscellaneous expenses 2 Cr. Cash short and over 234 Cr. cash O 32 Dr. Merchandise inventory 113 Dr. Postage expenses 87 Dr. Miscellaneous expenses 2 Cr. Cash short and over 234 Cr. Petty cash O 32 Dr. Merchandise inventory 113 Dr. Postage expenses 87 Dr. Miscellaneous expenses 2 Dr. Cash short and over 234 Cr.cash