1 Ivanhoe Buttons uses a petty cash imprest system. The fund was established on September 4 with a balance of $190. On September 30, there were $48 cash and the following petty cash receipts in the petty cash box: Date Receipt No. For Amount Sept. 5 Freight in (assume perpetual inventory system) $21 Delivery charges on outgoing freight 10 14 3 Freight in 29 16 4 Supplies 20 5 Delivery charges on outgoing freight 21 29 6 Freight in 39 9 2 9 Record the journal entry on September 4 to establish the petty cash fund. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts) Date Account Titles and Explanation Debit Credit Sept. 4 Record the journal entry on September 30 to replenish the fund and decrease the balance to $100. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Date Account Titles and Explanation Sept 30 Credit eTextbook and Media List of Accounts