Waupaca Company establishes a $300 petty cash fund on September 9. On September 30, the fund shows $48 in cash along with receipts for the following expenditures: transportation-in, $49; postage expenses, $70; and miscellaneous expenses, $124. The petty cashier could not account for a $9 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 $340. View transaction list Journal entry worksheet $ < 1 2 3 Prepare the journal entry to establish the petty cash fund. Note: Enter debits before credits. Date September 09 General Journal Debit Credit