Halle's Berry Farm establishes a $350 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 $271 in cash. The company has also issued a credit card and authorized its office manager to make purchases. Expenditures for the month include the following items: Entertainment for office party (petty cash) $ 79 Lawn maintenance (credit card) 109 Postage (credit card) 64 Fuel for deliveries (credit card) 74 Required: Record the establishment of the petty cash fund on September 4. Record credit card expenditures during the month. The credit card balance is not yet paid. Record petty cash expenditures during the month.