Halle's Berry Farm establishes a $400 petty cash fund on September 4 to pay for minor cash expenditures.

Halle's Berry Farm establishes a $400 petty cash fund on September 4 to pay for minor cash expenditures. The fund is replenished at the end of each month. At the end of September, the fund contains $58 in cash and the following receipts:

   
 

Office party decorations	$  83
Lawn maintenance	113
Postage	68
Fuel for delivery	78

    

Required:

Record the establishment of the petty cash fund on September 4, the expenditures made during the month, and the replenishment of the fund on September 30. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)