Waupaca Company establishes a $480 petty cash fund on September 9. On September 30, the fund shows $185 in cash along with receipts for the following expenditures: transportation-in, $57, postage expenses, $71, and miscellaneous expenses, $157. The petty cashier could not account for a $10 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 $530. View transaction list Journal entry worksheet < 1 2 Prepare the journal entry to establish the petty cash fund. Note: Enter debits before credits. Date September 09 General Journal Debit Credit Petty cash Sales View general journal Record entry Clear entry