Waupaca Company establishes a $490 petty cash fund on September 9. on September 30, the fund shows $208 in cash along with receipts for the following expenditures: transportation-in, $59. postage expenses, $79; and miscellaneous expenses, $139. The petty cashier could not account for a $5 shortage in the fund. The company uses the perpetual system in accounting for merchandise inventory Prepare (t) 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 $520