Waupaca Company establishes a $480 petty cash fund on September 9. On September 30 , the fund shows $239 in cash along with receipts for the following expenditures: transportation-in, $55; postage expenses, $64; and miscellaneous expenses, $120. 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 $545. Prepare the journal entry to establish the petty cash fund. 2 Record the reimbursement of the petty cash fund. 3 Record the increase of the petty cash fund