Waupaca Company establishes a $360 petty cash fund on September 9. On September 30, the fund shows $108 in cash along with receipts for the following expenditures: transportation costs of merchandise purchased, $47, postage expenses. $71; and miscellaneous expenses. $122. The petty cashier could not account for a $12 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 Journal entry worksheet Record the increase of the petty cash fund. Note: Enter debits before credits. Date General Journal Debit Credit Oct 01 o e ce to search * $ 9