Waupaca Company establishes a $350 petty cash fund on September 9 . On September 30 , the fund shows $132 in cash along with receipts for the following expenditures: transportation-in, $44; postage expenses, $57; and miscellaneous expenses, $104. The petty cashier could not account for a $13 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 $385. Waupaca Company establishes a $350 petty cash fund on September 9 . On September 30 , the fund shows $132 in cash along with receipts for the following expenditures: transportation-in, $44; postage expenses, $57; and miscellaneous expenses, $104. The petty cashier could not account for a $13 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 $385. Journal entry worksheet Note: tnter debits betore credits. Waupaca Company establishes a $350 petty cash fund on September 9 . On September 30 , the fund shows $132 in cash along with receipts for the following expenditures: transportation-in, $44; postage expenses, $57; and miscellaneous expenses, $104. The petty cashier could not account for a $13 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 $385. Journal entry worksheet 2 \begin{tabular}{|c|c|c|c|} \hline Date & General Journal & Debit & Credit \\ \hline October 01 & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular}