Oriole Buttons uses a petty cash imprest system. The fund was established on September 4 with a balance of $200. On September 30, there were $51 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)		$26
9		2		Delivery charges on outgoing freight		12
14		3		Freight in		29
16		4		Supplies		9
20		5		Delivery charges on outgoing freight		21
29		6		Freight in		41

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.)