Waupaca Company establishes a $350 petty cash fund on September 9, on September 30, the fund shows $104 in cash along with receipts for the following expenditures: printing expenses, $40: postage expenses, $123: and miscellaneous expenses. $80. The petty could not for a $3 shortage in the fund. and (3) an October 1 entry to increase the fund to $400. Petty cash fund with a shortage