Willard Company established a $430 petty cash fund on September 9, 2020. 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. o. 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 Record entry Clear entry View general journal 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.) WILLARD COMPANY Potty Cash Payments Report September 9 - 30, 2020 Receipts Total receipts Fund total Equals Cash required to replenish petty cash View transaction list Journal entry worksheet 1 > Record the entry to reimburse the fund. Note: Enter debits before credits. General Journal Debit Credit Date Sep 30, 2020 Record entry Clear entry View general Journal