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; transportation-in, $40; postage expenses, $123; and miscellaneous 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. 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 $400. Journal entry worksheet Prepare the journal entry to establish the petty cash fund. Note: Enter debits before credits