Waupaca Compatry estabilshes a $400 petty cash fund on September 9. On Septernber 30 , the fund shows $119 in cash along with receipts for the foliowing expenditures: transportation-in, \$57; postage expenses, 575; and miscellaneous expenses, 5142 . 1he petty cashier could not account for a $7 stiortage 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 Septenber 30 entry to reimburse the fund, and ) an. October 1 entry to increase the fund to $435