Current Students Houston C.. uc User Dashboard x 6-5 Exercise 6-5 Petty cash fund with a shortage LO P2 Waupaca Company establishes a $420 petty cash fund on September 9. On September 30, the fund shows $153 in cash along with receipts for the following expenditures: transportation-in, $47: postage expenses, $75; and miscellaneous expenses, $142. 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, and (3) an October 1 entry to increase the fund to $460