Journal entry worksheet Prepare the journal entry to establish the petty cash fund. Note: Enter debits before credits. Journal entry worksheet Record the increase of the petty cash fund. Note: Enter debits before credits. Journal entry worksheet Record the reimbursement of the petty cash fund. Note: Enter debits before credits. Waupaca Company establishes a $400 petty cash fund on September 9 . On September 30 , the fund shows $163 in cash along with receipts for the following expenditures: transportation-in, $51; postage expenses, $68; and miscellaneous expenses, $111. The petty cashier could not account for a $7 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 tc increase the fund to $465