Willard Company established a $420 petty cash fund on September 9, 2020. On September 30, the fund had $167.40 in cash along with receipts for these expenditures: transportation-in, $34.10; office supplies, $119.30; and repairs expense, $92.20. Willard uses the perpetual method to account for merchandise inventory. The petty cashier could not account for the $7.00 shortage in the fund. a. Prepare the September 9 entry to establish the fund. View transaction list Journal entry worksheet Record the entry to establish the fund. Note: Enter debits before credits. Date Sep 09, 2020 General Journal Debit Credit