Willard company established a $400 pretty cash on September 9, 2020. on September 30, the fund had $159.40 cash along with receipts for these expenditures transportation in $32.45 office supplies 113.55 and repairs expense 87.60. Willard uses the perpetual method to account for merchandise inventory. the pretty cashier could not account for the $7.00 shortage in the fund .

a)prepare the September 9 entry to establish the fund.

b)prepare a summary of pretty cash payments and record the entry on September 30 to reimburse the fund to reduce it to $300

c)record the entry of reimburse.