Waupaca Company establishes a $370 petty cash fund on September 9. On September 30, the fund shows $139 in cash along with receipts for the following expenditures: transportation costs of merchandise purchased, $47; postage expenses, $62; and miscellaneous expenses, $112. 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 $415. 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 Record entry Clear entry View general journal