Waupaca Company establishes a $370 petty cash fund on September 9. On September 30, the fund shows $121 in cash along with receipts for the following expenditures: transportation in, $54, postage expenses, $73, and miscellaneous expenses, $119. 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 (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 $445. View transaction list Journal entry worksheet 2 Record the reimbursement of the petty cash fund. Note: Enter debits before credits General Journal Debit Credit 54 73 119 3 Date Sep 30 Transportation-in Postage expense Miscellaneous expenses Cash over and short Petty cash >