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:

$\backslash$table$[[$Date$,$Receipt No$.,,$For,Amount$],[$Sept$.5,1,$Freight in $($assume p$,$erpetual inventory syste,$$27$

Record the journal entry on September $30$ to replenish th