Willard Company established a $430 petty cash fund on September 9,2023 . On September 30 , the fund had $171.40 in cash along with receipts for these expenditures: transportation-in, $34.90; office supplies, $122.10; and repairs expense, $94.60. 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. Journal entry worksheet INote: tnter aedics Derore crealts. b. Prepare a summary of the petty cash payments and record the entry on September 30 to reimburse the fund and reduce it to $280. (Round your answers to 2 decimal places.) Journal entry worksheet Note: Enter debits before credits