Waupaca Company establishes a $400 petty cash fund on September 9. On September 30 , the fund shows $153 in cash along with receipts for the following expenditures: transportation-in, $50; postage expenses, $52; and miscellaneous expenses, $135. The petty cashler could not account for a $10 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 $440. Journal entry worksheet Prepare the journal entry to establish the petty cash fund. Note: Enter debits before credits