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 $30 in cash and the following receipts:
Office party decorations ....... $ 90
Lawn maintenance .......... 120
Postage ............. 75
Fuel for delivery ........... 85

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.