Wildhorse Buttons uses a petty cash imprest system. The fund was established on September 4 with a balance of $210. On September 30, there were $53 cash and the following petty cash receipts in the petty cash box: Receipt No. 1 Amount $29 Date Sept. 5 9 14 16 20 29 2 3 4 5 6 For Freight in (assume perpetual inventory system) Delivery charges on outgoing freight Freight in Supplies Delivery charges on outgoing freight Freight in 14 27 10 21 41 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.) Debit Date Account Titles and Explanation Sept. 4 Credit Record the journal entry on September 30 to replenish the fund and decrease the balance to $140. (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.) Account Titles and Explanation Debit Credit Sept. 30