Willard Company established a $440 petty cash fund on September 9, 2020. On September 30, the fund had $175.40 in cas with receipts for these expenditures: transportation-in, $35.70; office supplies, $124.90; and repairs expense, $97.00. Willard perpetual method to account for merchandise inventory. The petty cashier could not account for the $7.00 shortage in the fi 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 General Journal Debit Credit Sep 09, 2020 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 reduc (Round your answers to 2 decimal places.) WILLARD COMPANY Petty 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 Record the entry to reimburse the fund. Note: Enter debits before credits. Date General Journal Debit Credit Sep 30, 2020 Record entry Clear entry View general journal