Pharoah Boxes uses a petty cash imprest system. The fund was established on February 14 with a balance of $94. On February 28, there were $5 cash and the following petty cash receipts in the petty cash box: Date Receipt No. For Amount 18 20 21 # d Feb. 15 1 Supplies $9 2 Postage expense 9 3 Freight in (assume perpetual inventory system) 25 4 Supplies 12 5 Delivery charges on outgoing freight 17 27 6 Supplies 23 Record the journal entry on February 14 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.) Date Account Titles and Explanation Feb. 14 Debit Credit