Waupaca Company establishes a $440 petty cash fund on September 9. On September 30, the fund shows $160 in cash along with receipts for the following expenditures: transportation-in, $57; postage expenses, $74; and miscellaneous expenses, $137. The petty cashier could not account for a $12 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 antry to reimburse the fund, and (3) an October 1 entry to increase the fund to $505. Answer is not complete. No Date General Journal Debit Credit 440 9 Petty cash Cash 1 Sept 440 Sept 30 280 Petty cash Cash short and over 2 12 280 12 Cash Petty cash 65 3 3Oct 01 Petty cash 65 Cash