Time remaining 59 minutes 42 seconds00: 59: 42 item 1item 1 time remaining 59 minutes 42 seconds00: 59: 42 waupaca company establishes a $450 petty cash fund on september 9. on september 30, the fund shows $192 in cash along with receipts for the following expenditures: transportation-in, $53; postage expenses, $54; and miscellaneous expenses, $138. the petty cashier could not account for a $13 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 $485.