Waupaca Company establishes a $$440$ petty cash fund on September $9.$ On September $30,$ the fund shows $$202$ in cash along with receipts for the following expenditures: transportation$-$in$,$ $$50$; postage expenses, $$66$; and miscellaneous expenses, $$110.$ The petty cashier could not account for a $$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 $$510.$

Journal entry worksheet

$1$

$2$

$3$

Prepare the journal entry to establish the petty cash fund.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit,$],[$September $09,$Petty cash,,,$],[,$Cash,,,$],[,,,,],[,,,,],[,,,,],[,,,,]]$