The Company establishes a $390 petty cash fund on September 9. On September 30, the fund shows $147 in cash along with receipts for the following expenditures: transportation-in, $48; postage expenses, $54; and miscellaneous expenses, $133. The petty cashier could not account for a $8 shortage in the fund. The company uses the perpetual system in accounting for merchandise inventory. 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 increase the fund to $435. View transaction list Journal entry worksheet Prepare the journal entry to establish the petty cash fund. Note: Enter debits before credits. Date General Journal Debit Credit Sept 09 Record entry Clear entry View general journal