Waupaca Company establishes a $500 petty cash fund on September 9. On September 30, the fund shows $282 in cash along with receipts for the following expenditures: transportation costs of merchandise purchased, $45; postage expenses, $56; and miscellaneous expenses, $110. The petty cashier could not account for a $7 shortage in the fund. The company uses the perpetual system in accounting for merchandise inventory. 1) 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 $570.