Willard. company established a $$380$ petty cash fund on seSeptember $30$th$,$ the fund had $$151\mathrm{.}50$ in cash along with the receipts for these expenditures: transportation$-$in $$30\mathrm{.}89$; office supplies, $$107\mathrm{.}80$; and repairs expense, $$84\mathrm{.}90.$ Willard uses the perpetual method to account for merchandise inventory. The petty cashier could not account for the $$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 $$230$

c$.$ record the entry to reimbfund