Waupaca Company establishes a $340 pelt cash fund on September 9. On September 30, the fund shows $78 in cash along with receipts for the following expenditures: transportation costs of merchandise inventory purchased. $55; postage expenses, $67; and merchandise expanses, $125. The petty cashier could not account for a $15 shortage in the fund. Waupaca uses the perpetual system in accounting for merchandise inventory. Prepare the September 1 entry to reimburse the fund. Prepare the September 30 entry to reimburse the fund. Prepare the October 1 entry to increase the fund to $395