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 costs of merchandise purchased, $55; postage expenses, $69: and miscellaneous expenses, $145. The petty cashier could not account for a $13 shortage in the fund. The company uses the perpetual system in accounting for merchandise inventory points Prepare (0 the September 9 entry to establish the fund,(2) the September 30 entry to reimburse the fund, and (3) an October 1 entry to 005705increase the fund to $535 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 es Record entry Clear entry View general journal Journal entry worksheet 1 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 3 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