please tell me where I'm doing wrong in this sum

Willard Company established a $350 petty cash fund on September 9, 2020. On September 30, the fund had $139.50 in cash along with receipts for these expenditures: transportation-in, $28.40; office supplies, $99.40; and repairs expense, $77.70. Willard uses the perpetual method to account for merchandise inventory. The petty cashier could not account for the $500 shortage in the fund. a. Prepare the September 9 entry to establish the fund. View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 Sep 09, 2020 Petty cash Cash 350 350 b. Prepare a summary of the petty cash payments and record the entry on September 30 to reimburse the fund and reduce it to $200. (Round your answers to 2 decimal places.) WILLARD COMPANY Petty Cash Payments Report September 9 - 30, 2020 Receipts: Merchandise inventory $ Office supplies expense Repairs expense 28.40 99.40 77.70 GA $ 205.50 GA 350.00 Total receipts Fund total Less: Cash remaining Equals: Cash required to replenish petty cash Cash over (139.50) 210.50 GA 15.00 View transaction list View journal entry worksheet X No Date General Journal Debit Sep 30, 2020 Credit Merchandise inventory Office supplies expense Repairs expense Cash 28.40 99.40 GE 7770 205 50