Waupaca Company establishes a $350 petty cash fund on September 9 . On September 30 , the fund show5 $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 (7) 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 3 Prepare the joumal entry to establish the petty cash fund. Motes inter debits before credits. Journal entry worksheet Record the reimbursement of the petty cash fund. Note: Enter debits before credits. Journal entry worksheet Record the increase of the petty cash fund. Note: Enter debits before credits