Waupaca Company establishes a $470 petty cash fund on September 9. On September 30, the fund shows $198 in cash along with receipts for the following expenditures: transportation-in, $56; postage expenses, $67; and miscellaneous expenses, $141. The petty cashier could not account for a $8 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 $535.