Willard Company established a $460 petty cash fund on September 9, 2020. On September 30, the fund had $183.40 in cash along with receipts for these expenditures: transportation in $37.30: office supplies. $130.50; and repairs expense. $101.80. Willard uses the perpetual method to account for merchandise inventory. The petty cashier could not account for the $700 shortage in the fund. o. Prepare the September 9 entry to establish the fund. View transaction list Journal entry worksheet