Wirard Compony established a $460 petty cash fund on 5 eptember 9.2020. On September 30 , the fund had $183.40 in eash along with recelpts for these expenditures: transportation-in, $37.30; office supplies, $130.50; and repais expense, $101.80. Wilard uses the perpetual method to account for merchandise inventory. The petty cashier could not account for the $7.00 shortage-in the fund. Prepare the September 9 entry to establish the fund.