Sandhill 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 box: Date Receipt No. For Amount Sept. 5 1 Freight in (assume perpetual inventory system) $23 9 2 Delivery charges on outgoing freight 10 14 3 Freight in 25 16 4 Supplies 10 20 5 Delivery charges on outgoing freight 20 29 6 Freight in 40 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 Petty Cash 190 Cash 190 eTextbook and Media List of Accounts Your answer is partially correct. Record the journal entry on September 30 to replenish the fund and decrease the balance to $150. (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. 30 Merchandise Inventory 87 Freight Out 30 11 Cash Over and Short 10 Supplies 10 Petty Cash 152 Cash 152