Willard Company established a $350 petty cash fund on September 9, 2023. On September 30 , the fund had $139.50 in cash along with receipts for these expenditures: transportation-in, $28.40; office supplies, $99.40; and repairs expense, $77.70. 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. b. Prepare a summary of the petty cash payments and record the entry on September 30 to reimburse the fund and reduce it to $200. (Round your answers to 2 decimal places.) Journal entry worksheet Record the entry to reimburse the fund. Note: Enter debits before credits