Waupaca Company establishes a $450 petty cash fund on September 9 . On September 30 , the fund shows $212 in cash along with receipts for the following expenditures: transportation-in, $45; postage expenses, $56; and miscellaneous expenses, $125. The petty cashier could not account for a $12 shortage in the fund. The company uses the perpetual system in accounting for merchandise nventory. 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 ncrease the fund to $520. Journal entry worksheet Prepare the journal entry to establish the petty cash fund. Note: Enter debits before credits