Waupaca Company establishes a $$350$ petty cash fund on September $9.$ On September $30,$ the fund shows $$104$ in cash along with receipts for the following expenditures: transportation$-$in$,$ $$40$; postage expenses, $$123$; and miscellaneous expenses, $$80.$ The petty cashier could not account for a $$3$ 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 $$400.$