Waupaca Company establishes a $440 petty cash fund on September 9.

On September 30, the fund shows $209 in cash along with receipts for the following expenditures, transportation-in- $42, Postage expenses,$58, and Miscellaneous expenses, $127.

The petty cashier could not account for a $4 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 $515.