Pharoah Buttons uses a petty cash imprest system. The fund was established on September 4 with a balance of $190. On September 30, there were $49 cash and the following petty cash receipts in the petty cash bosc Date Receipt No For Amount Sept. 1 Freight in (assume perpetual inventory system) 5 $20 2 Delivery charges on outgoing freight Freight in 25 Supplies 9 20 Delivery charges on outgoing freight 20 Freight in 13 9 14 16 3 4 5 6 29 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 Sept. 4 Debit Credit Record the journal entry on September 30 to replenish the fund and decrease the balance to $120. (Credit account titles are automatically indented when the amount is entered. Do net 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. 30 Debit Credit