Waupaca Company establishes a $320 petty cash fund on September 9. On September 30, the fund shows $90 in cash along with receipts for the following expenditures: transportation-in, $49; postage expenses, $60; and miscellaneous expenses, $109. The petty cashier could not account for a $12 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 $390. 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 Record entry Clear entry View general journal < Prev 2 of 10 Next >