Willard Company established a $$500$ petty cash fund on September $9,2023.$ On September $30,$ the fund had $$199\mathrm{.}40$ in cash along with receipts for these expenditures: transportation$-$in$,$ $$40\mathrm{.}50$; office supplies, $$141\mathrm{.}70$; and repairs expense, $$111\mathrm{.}40.$ Willard uses the perpetual method to account for merchandise inventory. The petty cashier could not account for the $$7\mathrm{.}00$ shortage in the fund.

a$.$ Prepare the September $9$ entry to establish the fund.