Waupaca Company establishes a $380 petty cash fund on September 9. On September 30, the fund shows $132 in cash along with receipts for the following expenditures: transportation-in. $42 postage expenses. $72; and miscellaneous expenses, $132. The petty cashier could not account for a $2 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 $145. View transaction list Journal entry worksheet 1 2 3 Prepare the journal entry to establish the petty cash fund, Note: Enter debits before credits General Journal Debit Date Sept 09 Credit View transaction list Journal entry worksheet