Carla Vista Buttons uses a petty cash imprest system. The fund was established on September 4 with a balance of $210. 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 expenses 18 14 3 Freight in 30 16 4 Supplies 11 20 5 Delivery expenses 29 Freight in 29 21 40 (a) Your answer is incorrect 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 O for the amounts. List debit entry before credit entry.) Date Account Titles Sept. 4 Debit. Credit