Blossom Buttons uses a petty cash imprest system. The fund was established on September 4 with a balance of $180. 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		1		Freight in (assume perpetual inventory system)		$20
9		2		Delivery charges on outgoing freight		10
14		3		Freight in		25
16		4		Supplies		8
20		5		Delivery charges on outgoing freight		19
29		6		Freight in		39

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 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Sept. 4	enter an account title for the journal entry on September 4	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on September 4	enter a debit amount	enter a credit amount

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 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Sept. 30	enter an account title for the journal entry on September 30	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on September 30	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on September 30	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on September 30	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on September 30	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on September 30	enter a debit amount