Waupaca Comparry establishes a $330 petty cash fund on September 9. On September 30, the fund shows $60 in cash along with receipts for the following expenditures transportation-in, $47; postage expenses, $67; and miscellaneous expenses, $142. The petty
cashier could not account for a $14 shortage in the fund. The company uses the perpetual system in accounting for merchandise
inventory.
Prepare (1) the September 9 entry to establish the fund. (2) the September 30 entry to reimburse the fund, and (3) an October 1 entry to
increase the fund to S395