Waupaca Company establishes a $390 petty cash fund on September 9. On September 30, the fund shows $129 in cash along with receipts for the following expenditures: transportation-in, $50; postage expenses, $75; and miscellaneous expenses, $130. The petty cashier could not account for a $6 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 $450. View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 September 09 Petty cash 390 Cash 390 43 2 September 30 50 Merchandise inventory Postage expense Miscellaneous expenses 130 Cash over and short 227 Cash