Waupaca Company establishes a $420 ptty cash fund on September 9. On September 30, the fund shows $179 in cash along with receipts for the following expenditures: transportation-in, $54; postage expenses, $50; and miscellaneous expenses, $129. 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 $490. View transaction list Journal entry worksheet Prepare the journal entry to establish the Petty Cash fund. Note: Enter debits before credits. Date General Journal Debit Credit Sep 09 Record entry Clear entry View general journal