Please help with the figure in red as well as any missing sections, if any. Thank you!

Waupaca Company establishes a $350 petty cash fund on September 9. On September 30, the fund shows $130 in cash along with receipts for the following expenditures: transportation-in, $48; postage expenses, $56; and miscellaneous expenses, $113. 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 $400 Answer is complete but not entirely correct. 0 Date General Journal Debit Credit Sept 9 Petty cash Cash 350 350 48 56 113 Sept 30 Merchandise inventory Postage expense Miscellaneous expenses Cash short and over Cash 246 Oct 01 Petty cash Cash 50 50