Ivanhoe Buttons uses a petty cash imprest system. The fund was established on September 4 with a balance of $190. On Septembe 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) $21 9 2 Delivery charges on outgoing freight 10 29 14 3 Freight in 9 16 4 Supplies 20 5 Delivery charges on outgoing freight 21 39 29 6 Freight in