Waupaca Company establishes a $420 petty cash fund on September 9. On September 30, the fund shows $124 in cash along with receipts for the following expenditures: transportation costs of merchandise purchased, $54; postage expenses, 580; and miscellaneous expenses, $154. The petty cashier could not account for a $8 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 $480 View transaction list Journal entry worksheet 1 2 3 Prepare the journal entry to establish the Petty Cash fund, Note: Enter debits before credits General Journal Debit Credit Date Sept 9 Journal entry worksheet 20