Waupaca Company establishes a $490 petty cash fund on September 9.On September 30, the fund shows $209 in cash along with receipts for the following expenditures: transportation costs of merchandise purchased, $46; postage expenses, $76; and miscellaneous expenses, $146. The petty cashier could not account for a $13 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 $565. View transaction list Journal entry worksheet Prepare the journal entry to establish the Petty Cash fund. Note: Enter debits before credits. Date General Journal Debit Credit Sept 9 Journal entry worksheet Record the reimbursement of the petty cash fund. Note: Enter debits before credits. Date General Journa Debit Credit Sept 30 Journal entry worksheet Record the increase of the petty cash fund. Note: Enter debits before credits. Date General Journal Debit Credit Oct 01