Waupaca Company establishes a $$380$ petty cash fund on September $9.$ On September $30,$ the fund shows $$121$ in cash along with receipts for the following expenditures: transportation$-$in$,$ $$47$; postage expenses, $$69$; and miscellaneous expenses, $$132.$ The petty cashier could not account for a $$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 $$440.$