Hawk Company establishes a $400 petty cash fund on September 9. On September 30, the fund shows $166 in cash along with receipts for the following expenditures: transportation-in, $32; postage expenses, $113; and miscellaneous expenses, $87. The petty cashier could not account for a $2 shortage in the fund. Hawk 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 decrease the fund to $300.