Sheridan Buttons uses a petty cash imprest system. The fund was established on September 4 with a balance of $210. On September 30, there were $54 cash and the following petty cash receipts in the petty cash box: Date Receipt No. For Amount Sept. 5 1 $27 9 14 16 20 29 2 3 4 Freight in (assume perpetual inventory system) Delivery charges on outgoing freight Freight in Supplies Delivery charges on outgoing freight Freight in 12 30 8 5 20 40 6 Record the journal entry on September 30 to replenish the fund and decrease the balance to $100. (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 27 Delivery Expense 12 Merchandise Inventory Cash Over and Short Petty Cash