I need assistance with this petty cash question. Help please?

Question

Gannon Company establishes a $400 petty cash fund on September 9. On September 30, the fundshows $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. Gannon uses the perpetual system in accounting for merchandise inventory. Prepare
(1) the September 9 entry to establish the fund and (2) the September 30 entry to both reimburse the
fund and reduce it to $300.

Answer 1

September 9 Entry:
Debit Petty Cash 400 -- Credit Cash In Bank 400

September 30 Entries:
Debit Transportation Expense 32 -- Credit Cash in Bank 32
Debit Pstage Expense 113 -- Credit Cash In Bank 113
Debit Misc. Expenses 87 -- Credit Cash In Bank 87
Debit Shortage/Theft Expense 2 -- Credit Cash In bank 2
Debit Cash In Bank 100 -- Credit Petty Cash 100.