Sunland Buttons uses a petty cash imprest system. The fund was established on September 4 with a balance of $200. On September 30, there were $48 cash and the following petty cash receipts in the petty cash box: Date Sept. 5 (a) 14 16 20 29 Receipt No. 1 2 3 4 5 For Freight in (assume perpetual inventory system) Delivery expenses Freight in Supplies Delivery expenses Freight in Amount $26 10 25 11 22 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 O for the amounts. List debit entry before credit entry.)