Waupaca Company establishes a $400 petty cash fund on September 9. On September 30, the fund shows $145 in cash along with receipts for the following expenditures: transportation-in, $51; postage expenses, $75; and miscellaneous expenses, $116. The petty cashier could not account for a $13 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 $475 View transaction list Journal entry worksheet 1 2 3 Prepare the journal entry to establish the petty cash fund. Note: Enter debits before credits. Date September DD General Journal - Debit Credit Record entry Clear entry View general journal