Waupaca Company establishes a $$430$ petty cash fund on September $9.$ On September $30,$ the fund shows $$166$ in cash along with receipts for the following expenditures: transportation$-$in$,$ $$45$; postage expenses, $$70$; and miscellaneous expenses, $$145.$ The petty cashier could not account for a $$4$ 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.$