Waupaca Company establishes a exist480 petty cash fund on September 9. On September 30, the fund shows exist203 in cash along with receipts for the following expenditures transportation-in, exist57: postage expenses, exist56: and miscellaneous expenses, exist152. The petty cashier could not account for a exist12 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 exist555