Pharoah Buttons uses a petty cash imprest system. The fund was established on September 4 with a balance of $210. On September 30, there were 555 cash and the following petty cash receipts in the petty cash box: Date Receipt No. For Amount Sept. 5 Freight in (assume perpetual inventory system) $27 Delivery charges on outgoing freight Freight in Supplies Delivery charges on outgoing freight Freight in 9 1 2 3 4 14 16 20 29 13 27 8 21 40 5 6 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 for the amounts) Date Account Titles and Explanation Debit Credit Sept. 4 List of Accounts Record the journal entry on September 30 to replenish the fund and decrease the balance to $140. (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 for the amounts) Date Account Titles and Explanation Sept Debit Credit 30