Willard Company established a $320 petty cash fund on September 9, 2020. On September 30, the fund had $127.50 in cash along with receipts for these expenditures transportation-in $26.00, office supplies, $9100, and repairs expense, $70 50. Ward uses the perpetual method to account for merchandise wventory. The petty cashier could not account for the $5.00 shortage in the fund Prepare the September 9 entry to establish the fund General Journal Debill Cred 1 Sep 09 2028 Petty cash 320 Cash 321 4