Willard Company established a $500 petty cash fund on September 9, 2023. On September 30 , the fund had $199.40 in cash along with receipts for these expenditures: transportation-in, $40.50; office supplies, $141.70; and repairs expense, $111.40. Willard uses the perpetual method to account for merchandise inventory. The pelty 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 b. Prepare a summary of the petty cash payments and record the entry on September 30 to reimburse the fund and reduce it to $350 (Round your answers to 2 decimal places.) Journal entry worksheet Record the entry to reimburse the fund. Note; Enter debits before credits