Waupaca Company establishes a $350 petty cash fund on September 9. On September receipts for the following expenditures: transportation costs of merchandise purchased. $40; postage expenses, $123; and cash fund on September 9. On September 30, the fund shows $104 in cash along with scellaneous expenses, $80. The petty cashier could not account for a $3 shortage in the fund. The company uses the perpetual system in accounting for merchandise inventory pare (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 $400 Journal entry worksheet Prepare the journal entry to establish the Petty Cash fund. Note: Enter debits before credits. Date General Journal Debit Credit Sep 09 Prey 1 of5 Next