Waupaca Company establishes a $430 petty cash fund on September 9. On September 30, the fund shows $137 in cash along with receipts for the following expenditures: transportation-in, $55; postage expenses, $79; and miscellaneous expenses, $150. The petty cashier could not account for a $9 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 $475. View transaction list 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 Sept 09 Record entry Clear entry View general Journal View transaction list Journal entry worksheet Record the reimbursement of the petty cash fund. Note: Enter debits before credits. General Journal Debit Credit Date Sept 30 Record entry Clear entry View general Journal View transaction list Journal entry worksheet Record the increase of the petty cash fund. Note: Enter debits before credits. General Journal Debit Credit Date Oct 01 Record entry Clear entry View general Journal