Waupaca Company establishes a $350 petty cash fund on September 9. On September 30, the fund shows $104 in cash along with receipts for the following expenditures: transportation-in, $40; postage expenses, $123; and miscellaneous expenses, $80. The petty cashier could not account for a $3 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,

(3) An October 1 entry to increase the fund to $400.