Waupaca Company establishes a $420 petty cash fund on September 9 . On September 30 , the fund shows $162 in cash along with receipts for the following expenditures: transportation-in, $55; postage expenses, $80; and miscellaneous expenses, $120. The petty cashler 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 1 entry to increase the fund to $485. Journal entry worksheet Prepare the joumal entry to establish the petty cash fund. Note: Enter debits before credits