Willard Company established a $$450$ petty cash fund on September $9,2023.$ On September $30,$ the fund had $$179\mathrm{.}40$ in cash along with receipts for these expenditures: transportation$-$in$,$ $$36\mathrm{.}50$; office supplies, $$12770$; and repairs expense, $$99\mathrm{.}40.$ Willard uses the perpetual method to account for merchandise inventory. The petty cashier could not account for the $$7\mathrm{.}00$ shortage in the fund.

a$.$ Prepare the September $9$ entry to establish the fund.

Journal entry worksheet B$)$ prepare a summary of petty cash payments and record the entry on September $30$ to reimburse the fund and reduce it to $300$$$.$ round your answer to $2$ decimal places

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