Waupaca Company establishes a $$400$ petty cash fund on September $9.$ On September $30,$ the fund shows $$146$ in cash along with receipts for the following expenditures: transportation$-$in$,$ $$55$; postage expenses, $$51$; and miscellaneous expenses, $$135.$ The petty cashier could not account for a $$13$ shortage in the fund. The company uses the perpetual system in accounting for merchandise inventory.