Waupaca Company establishes a $400 petty cash fund on September 9. on September 30, the fund shows $168 in cash along with receipts for the following expenditures: transportation in $43, postage expenses. $53; and miscellaneous expenses. $133. The petty cashier could not account for a $3 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 tentry to Increase the fund to $450. View transaction ist Journal entry worksheet