Waupaca Company establishes a $320 petty cash fund on September 9. On September 30, the fund shows $48 in cash along with receipts for the following expenditures: transportation-in, $59; postage expenses, $68; and miscellaneous expenses, $139. 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 the September 30 entry to reimburse the fund and an October 1 entry to increase the fund to $395.