Record petty cash transactions. (LO 3) AP Brooklyn Buttons uses a petty cash imprest system. The fund was established on September 4 with a balance of $200. On September 30, there were $50 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) $25 9 2 Delivery charges on outgoing freight 15 14 3 Freight in 30 16 4 Supplies 10 20 5 Delivery charges on outgoing freight 20 29 6 Freight in 40 Instructions (a) Record the journal entry on September 4 to establish the petty cash fund. (b) Record the journal entry on September 30 to replenish the fund and decrease the balance to $150.