Waupaca Company establishes a $480 petty cash fund on September 9 . On September 30 , the fund shows $189 in cash along with receipts for the following expenditures: transportation-in, $53; postage expenses, $75; and miscellaneous expenses, $153. 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 $525. Journal entry worksheet Prepare the journal entry to establish the petty cash fund. Note: Enter debits before credits. iupaca Company establishes a $480 petty cash fund on September 9 . On ptember 30 , the fund shows $189 in cash along with receipts for the following jenditures: transportation-in, $53; postage expenses, $75; and miscellaneous jenses, $153. The petty cashier could not account for a $10 shortage in the fund. e company uses the perpetual system in accounting for merchandise inventory. ?pare (1) the September 9 entry to establish the fund, (2) the September 30 entry reimburse the fund, and (3) an October 1 entry to increase the fund to $525. Journal entry worksheet Record the reimbursement of the petty cash fund. Note: Enter debits before credits. Iupaca Company establishes a $480 petty cash fund on September 9 . On ptember 30 , the fund shows $189 in cash along with receipts for the following Jenditures: transportation-in, $53; postage expenses, $75; and miscellaneous jenses, $153. The petty cashier could not account for a $10 shortage in the fund. e company uses the perpetual system in accounting for merchandise inventory. ?pare (1) the September 9 entry to establish the fund, (2) the September 30 entry reimburse the fund, and (3) an October 1 entry to increase the fund to $525. Journal entry worksheet Record the increase of the petty cash fund. Note: Enter debits before credits