Waupaca Company establishes a $350 petty cash fund on September 9. on September 30, the fund shows $113 in cash along with receipts for the following expenditures: transportation-in. $46; postage expenses, $55; and miscellaneous expenses, $126. The petty cashier could not account for a $10 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 $390. View transaction list View journal entry worksheet No Date General Journal Dobit Credit 1 September 09 350 Petty cash Cash 350 2 September 30 46 Merchandise inventory Miscellaneous expenses Postage expense Cash over and short Cash 126 55 10 239 40 3 October 01 Petty cash Cash 40