Waupaca Company establishes a $$420$ petty cash fund on September $9.$ On September $30,$ the fund shows $$180$ in cash along with receipts for the following expenditures: transportation$-$in$,$ $$49$; postage expenses, $$53$; and miscellaneous expenses, $$129.$ The petty cashier could not account for a $$9$ 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 $$495.$

$\backslash$table$[[,$No$,$Date,General Journal,Debit,Credit$],[$i$,1.,$September $09,$Petty cash,$420,],[,-,$Cash,,$420],[,,,,],[1,2,$September $30,$Transportation$-$in$,49,],[,($a$),$Postage expense,$53,],[,,$Miscellaneous expenses,$129,$s$.],[,.,$Cash over and short,$9,],[,,$Petty cash,,$240],[,,$Dottu a$,,127],[,3,$October $01,$Petty cash,$75,],[,,$Cash,,$75]]$