Waupaca Company establishes a $440 petty cash fund on September 9. On September 30, the fund shows \$174 in cash along with receipts for the following expenditures: transportationin, \$56; postage expenses, \$57; and miscellaneous expenses, $151. The petty cashier could not account for a $2 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. Prepare the journal entry to establish the petty cash fund. Note: Enter debits before credits. Record the reimbursement of the petty cash fund. Note: Enter debits before credits. Record the increase of the petty cash fund. Note: Enter debits before credits