Naupaca Company establishes a $460 petty cash fund on September 9 . On September 30 , the fund shows $195 in cash along with receipts for the following expenditures: transportation-in, \$54; postage expenses, \$54; and miscellaneous expenses, \$149. The petty cashier could not account for a $8 shortage in the fund. The company uses the perpetual system in accounting for merchandise inventory. Drepare (1) 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 $530. Journal entry worksheet Record the reimbursement of the petty cash fund. Note: Enter debits before credits. Journal entry worksheet Record the increase of the petty cash fund. Note: Enter debits before credits