Willard Company established a $370 petty cash fund on September 9, 2020. On September 30, the fund had $147.50 in cash along with receipts for these expenditures: transportation-in, $30.00, office supplies, $105.00, and repairs expense, $82.50. Willard uses the perpetual method to account for merchandise inventory. The petty cashier could not account for the $5.00 shortage in the fund. a. Prepare the September 9 entry to establish the fund. View transaction list Journal entry worksheet Record the entry to establish the fund. Note: Enter debits before credits. General Journal Debit Credit Date Sep 09, 2020 Record entry Clear entry View general journal b. Prepare a summary of the petty cash payments and record the entry on September 30 to reimburse the fund and reduce it to $220. (Round your answers to 2 decimal places.) WILLARD COMPANY Petty Cash Payments Report September 9 - 30, 2020 Receipts: n00 Total receipts Fund total Equals: Cash required to replenish petty cash View transaction list Journal entry worksheet Record the entry to reimburse the fund. Note: Enter debits before credits. General Journal Debit Credit Date Sep 30, 2020 Record entry Clear entry View general journal