Waupaca Company ostablishes a $330 petty cash fund on September 9. On September 30 , the fund shows $51 in cash along with receipts for the following expenditures: transportation-in, $56; postage expenses, $69; and miscellaneous oxpenses, $151. The petty cashier could not account for a $3 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 $405. Journal entry worksheet 3 Prepare the joumal entry to establish the petty cash fund. Nobeiz inter dehiti before credis. Journal entry worksheet 3 Prepare the joumal entry to establish the petty cash fund. Note ! Ener debits before creats Journal entry worksheet 3 Record the reimbursement of the petty cash fund. Note: Enter debits before credits. Journal entry worksheet Record the increase of the petty cash fund. Note: Enter debits before credits