Waupaca Company establishes a $310 petty cash fund on September 9 . On September 30 , the fund shows $48 in cash along with receipts for the following expenditures: transportation-in, \$54; postage expenses, $68; and miscellaneous expenses, $134. The petty cashier could not account for a $6 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 $350. Journal entry worksheet Record the reimbursement of the petty cash fund. Note: Enter debits before credits. Waupaca Company establishes a $310 petty cash fund on September 9. On September 3 receipts for the following expenditures: transportation-in, $54; postage expenses, $68; an cashier could not account for a $6 shortage in the fund. The company uses the perpetual inventory. Prepare (1) the September 9 entry to establish the fund, (2) the September 30 entry to reim increase the fund to $350. Journal entry worksheet Record the increase of the petty cash fund. Note: Enter debits before credits