Waupaca Company establishes a $440 petty cash fund on September 9. On September 30, the fund shows $146 in cash along with receipts for the following expenditures: transportation-in, $53; postage expenses, $80; and miscellaneous expenses, $153. 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 $485. View transaction list Journal entry worksheet 2 3 Prepare the journal entry to establish the Petty Cash fund. Note: Enter debits before credits. Date General Journal Debit Credit Sept 9 Record entry Clear entry View general journal View transaction list Journal entry worksheet 2 3 Record the reimbursement of the petty cash fund. Note: Enter debits before credits. Date General Journal Debit Credit Sept 30 Record entry Clear entry View general journal Journal entry worksheet 2 Record the increase of the petty cash fund. Note: Enter debits before credits. Date General Journal Debit Credit Oct 01 Record entry Clear entry View general journal