Waupaca Company establishes a $330 petty cash fund on September 9. On September 30, the fund shows $79 in cash along with receipts for the following expenditures: transportation-in, $56; postage expenses, $55; and miscellaneous expenses, $126. The petty cashier could not account for a $14 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 $405. View transaction list View journal entry worksheet X Debit Credit 1 Prepare the journal entry to establish the petty cash fund. 2 Record the reimbursement of the petty cash fund. 3 Record the increase of the petty cash fund. Note : = journal entry has been entered