Waupaca Company establishes a $350 petty cash fund on September 9. On September 30, the fund shows $73 in cash along with receipts for the following expenditures: transportation-in, $54; postage expenses, $73; and miscellaneous expenses $139. The petty cashier could not account for a $11 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. View transaction list Journal entry worksheet Prepare the journal entry to establish the Petty Cash fund Note: Enter debits before credits General Journal Debit Credit Date Sept 9 View general journal Clear entry Record entry