Waupaca Company establishes a $480 petty cash fund on September 9. On September 30, the fund shows $247 in cash along with receipts for the following expenditures: transportation-in, $46; postage expenses, $55; and miscellaneous expenses, $121. The petty cashier could not account for a $11 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 $550. View transaction list Journal entry worksheet LLLLLLLLLLL Prepare the journal entry to establish the petty cash fund. Note: Enter debits before credits. General Journal Debit Credit Date September 09 Record entry Clear entry View general journal Journal entry worksheet Record the reimbursement of the petty cash fund. Note: Enter debits before credits. Date General Journal Debit Credit September 30 Record entry Clear entry View general journal Journal entry worksheet