need help with wrong answers in red x$.$

Waupaca Company establishes a $$390$ petty cash fund on September $9.$ On September $30,$ the fund shows $$93$ in cash along with

recelpts for the following expenditures: transportation$-$In$,$ $$57$; postage expenses, $$78$; and miscellaneous expenses, $$147.$ The petty

cashier could not account for a $$15$ 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 $$465.$

Answer is complete but not entirely correct.