Waupaca Company establishes a $480 petty cash fund on September 9. On September 30, the fund shows $182 in cash along with receipts for the following expenditures: transportation costs of merchandise purchased, $57; postage expenses, $79; and miscellaneous expenses, $147. The petty cashier could not account for a $15 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 $515 View transaction list Journal entry worksheet 2 Prepare the journal entry to establish the Petty Cash fund. Note: Enter debits before credits. Date General Journal Debit Credit Sept 9 Record entry Clear entry View general journal View transaction list Journal entry worksheet 2 Record the reimbursement of the petty cash fund. Note: Enter debits before credits Date General Journal Debit Credit Sept 30 Record entry Clear entry View general journal Journal entry worksheet Record the increase of the petty cash fund Note: Enter debits before credits. Date General Journal Debit Credit Oct 01 Record entry Clear entry View general journal