Naupaca Company establishes a $480 petty cash fund on September 9 . On September 30 , the fund shows $217 in cash along with eceipts for the following expenditures: transportation-in, $60; postage expenses, $73; and miscellaneous expenses, $125. The petty ashier could not account for a $5 shortage in the fund. The company uses the perpetual system in accounting for merchandise jventory. Prepare (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 ncrease the fund to $540. Journal entry worksheet Prepare the journal entry to establish the petty cash fund. Note: Enter debits before credits