Waupaca Company establishes a $430 petty cash fund on September 9 . On September 30 , the fund shows $181 in cash along with receipts for the following expenditures: transportation-in, \$48; postage expenses, \$62; and miscellaneous expenses, \$128. The petty cashier could not account for a $11 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