Answer:Please see explanation column.
Step-by-step explanation:
Being fund is established
Date Account titles and explanation Debit Credit
September 9 Petty cash $350
To Cash $350
2.Being fund reimbursement
Date Account titles and explanation Debit Credit
September 30 transportation-in, $53
Postage expense $55
Miscellaneous expenses $133
Cash shortage $3
To Cash $244
3.Using $380 to account for the increase instead of $340 given which i think is an error.
Date Account titles and explanation Debit Credit October 1 Petty cash ($380 - $350) $30
To Cash $30