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 S50 cash and the following petty cash receipts in the petty cash box Date Receipt No or Amount Sept. 5Freight in (assume perpetual inventory system) S25 15 30 10 20 40 92 Delivery charges on outgoing freight 14 16 205 Delivery charges on outgoing freight 29 Freight in Supplies 4 Freight in 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 S150