Waupaca Company establishes a $390 petty cash fund on September 9. On September 30, the fund shows $159 in cash along with receipts for the following expenditures: transportation-in, $51; postage expenses, $57; and miscellaneous expenses, $111. 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 $450. View transaction list Journal entry worksheet < 1 2 3 Prepare the journal entry to establish the petty cash fund. Note: Enter debits before credits Date September 09 General Journal Debit Credit Record entry Clear entry View general journal