Waupaca Company establishes a $420 petty cash fund on September 9 . On September 30 , the fund shows $172 in cash along with receipts for the following expenditures: transportation-in, \$55; postage expenses, \$53; and miscellaneous expenses, $130. The petty cashier 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 $500. Journal entry worksheet Prepare the journal entry to establish the petty cash fund. Note: Enter debits before credits. Journal entry worksheet Record the reimbulsement of the petty cash fund. Note: Enter debits before credits. Journal entry worksheet Record the increase of the petty cash fund. Note; Enter debits before credits