waupapaca company establishes a $350 petty cash fund on September 9. on September 30, the fund shows $104 in cash along with receipts for the following expenditures: transportation costs of merchandise purchased, $40; postage expenses, $123; and miscellaneous expenses, $80. the petty cashier could not account for a $3 shortage in the fund. the company uses the perpetual system in accounting for merchandise inventory. record the increase of the petty cash fund.