Blossom Buttons uses a petty cash imprest system. The fund was established on September 4 with a balance of $200. On September 30, there were $52 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)		$22
9		2		Delivery charges on outgoing freight		11
14		3		Freight in		26
16		4		Supplies		10
20		5		Delivery charges on outgoing freight		21
29		6		Freight in		41

In the picture is my answer. Please help me with the red ones because they are wrong and the green ones are right. For the one I did postage expense, it is not true with delivery expense either. Here is the list of accounts for that:

• Accounts Payable
• Accounts Receivable
• Advertising Expense
• Bank Charges Expense
• Cash
• Cash Over and Short
• Credit Card Expense
• Debit Card Expense
• Delivery Expense
• Entertainment Expense
• Equipment
• Freight Out
• Insurance Expense
• Interest Expense
• Interest Revenue
• Merchandise Inventory
• Miscellaneous Expense
• Mortgage Payable
• No Entry
• Notes Payable
• Notes Receivable
• Office Expense
• Owner's Drawings
• Petty Cash
• Postage Expense
• Rent Expense
• Repairs Expense
• Sales
• Supplies
• Supplies Expense
• Telephone Expense
• Travel Expense

Date Account Titles and Explanation Debit Credit Sept. 30 Merchandise Inventory 89 Postage Expense 32 Supplies 10 Cash Over and Short 17 Petty Cash 52 Cash 148