Willard Company established a $330 petty cash fund on September 9,2023 . On September 30 , the fund had $131.50 in cash along with receipts for these expenditures: transportation-in, $26.80; office supplies, $93.80; and repairs expense, $72.90. Willard uses the perpetual method to account for merchandise inventory. The petty cashier could not account for the $5.00 shortage in the fund. a. Prepare the September 9 entry to establish the fund. Journal entry worksheet Note: Enter debits before credits. b. Prepare a summary of the petty cash payments and record the entry on September 30 to reimburse the fund and reduce it to $180. (Round your answers to 2 decimal places.) Journal entry worksheet Note: tnter debits betore creaits