Amount 1 Pharoah Buttons uses a petty cash imprest system. The fund was established on September 4 with a balance of $190. On September 30, there were $49 cash and the following petty cash receipts in the petty cash box: Date Receipt No. For Sept. 5 Freight in (assume perpetual inventory system) $20 9 Delivery charges on outgoing freight 13 Freight in 25 16 Supplies 20 Delivery charges on outgoing freight 29 Freight in 2 3 4 5 9 20 41 6 Record the journal entry on September 30 to replenish the fund and decrease the balance to $120. (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 Merchandise Inventory Credit Freight Out Supplies 9 Cash Over and Short 13 Cash Petty Cash 70 think and Media