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Waupaca Company establishes a $ 3 0 0 petty cash fund on September 9 . On September 3 0 , the fund shows $ 3

Waupaca Company establishes a $300 petty cash fund on September 9. On September 30, the fund shows $31 in cash along with receipts for the following expenditures: transportation-in, $52; postage expenses, $79; and miscellaneous expenses, $127. The petty cashier could not account for a $11 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 $335.
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