Willard Company established a $360 petty cash fund on September 9, 2020. On September 30. the fund had $143.50 in cash along with receipts for these expenditures: transportation-in, $29.20: office supplies. $102.20; and repairs expense. $80.10. 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. View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 Sep 09, 2020 Petty cash 380 Cash 360 b. Prepare a summary of the petty cash payments and record the entry on September 30 to reimburse the fund and reduce it to $210. (Round your answers to 2 decimal places.) WILLARD COMPANY Petty Cash Payments Report September 9 - 30.2020 $ Receipts: Merchandise inventory Office supplies expense Repairs expense 29.20 102.20 80.10 $ 211.50 Total receipts Fund total Less: Cash remaining Equals: Cash required to replenish petty cash Cash short 360.00 143.50 216.50 5.00 $ View transaction lit Journal entry worksheet Record the entry to reimburse the fund. Note: Enter debits before credits. Credit Date General Journal Sep 30, 2020 Merchandise inventory Office supplies expense Repairs expense Cash over and short Cash Debit 29.20 102.20 80.10 5.00 Record entry Clear entry View general Journal