Waupaca Company establishes a $470 petty cash fund on September 9. On September 30, the fund shows $209 in cash along with receipts for the following expenditures: transportation-in, $56; postage expenses, $67; and miscellaneous expenses, $131. The petty cashier could not account for a $7 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 $525. View transaction list Journal entry worksheet 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 ew general journal