Waupaca Company establishes a $400 petty cash fund on September 9. On September 30, the fund shows $108 in cash along with receipts for the following expenditures: transportation-in, $57 postage expenses, $74; and miscellaneous expenses, $147. The petty cashier could not account for a $14 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 $465. View transaction list Journal entry worksheet Record the increase of the petty cash fund. Note: Enter debits before credits. Date General Journal Debit Credit Oct 01