Willard Company established a $$340$ petty cash fund on September $9,2023.$ On September $30,$ the fund had $$135\mathrm{.}50$ in cash along with receipts for these expenditures: transportation$-$in$,$ $$27\mathrm{.}60$; office supplies, $$96\mathrm{.}60$; and repairs expense, $$75\mathrm{.}30.$ Willard uses the perpetual method to account for merchandise inventory. The petty cashier could not account for the $$5\mathrm{.}00$ shortage in the fund.

a$.$ Prepare the September $9$ entry to establish the fund. b$.$ Prepare a summary of the petty cash payments and record the entry on September $30$ to reimburse the fund and reduce it to $$190.($Round your answers to $2$ decimal places.$)$