Waupaca Company establishes a $440 petty cash fund on September 9. On September 30, the fund shows $150 in cash along with receipts for the following expenditures: transportation costs of merchandise purchased, $57; postage expenses, $72; and miscellaneous expenses, $152. 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 $505. Prepare the journal entry to establish the Petty Cash fund. Note: Enter debits before credits. Date General Journal Debit Credit Sept 9 Record the reimbursement of the petty cash fund. Note: Enter debits before credits. General Journal Debit Credit Date Sept 30 Record the increase of the petty cash fund. Vote: Enter debits before credits. General Journal Debit Credit Date Oct 01