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 charges on outgoing freight 18 14 3 Freight in 30 16 4 Supplies 11 20 5 Delivery charges on outgoing freight 21 29 6 Freight in 40 Record the journal entry on September 30 to replenish the fund and decrease the balance to $110. (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.) Date Account Titles and Explanation Debit Credit Sept. 30 Merchandise Inventory 92 Delivery Expense 39 Supplies 11 Cash Over and Short 16 Cash 90 Petty Cash 68