Willard Company established a $$460$ petty cash fund on September $9,2023.$ On September $30,$ the fund had $$183\mathrm{.}40$ in cash along with receipts for these expenditures: transportation$-$in$,$ $$37\mathrm{.}30$; office supplies, $$130\mathrm{.}50$; and repairs expense, $$101\mathrm{.}80.$ Willard uses the perpetual method to account for merchandise inventory. The petty cashier could not account for the $$7\mathrm{.}00$ shortage in the fund.

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

b$.$ Prepare a summary of the petty cash payments and record the entry on September $30$ to reimburse the fund and reduce it to $$310.($Round your answers to $2$ decimal places.$)$