A company 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 $313 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:

Office party decorations (petty cash) $87
Lawn maintenance (credit card) 117
Postage (credit card) 72
Fuel for deliveries (credit card) 82

Record the establishment of the petty cash fund on September 4, all expenditures made during the month, and the replenishment of the petty cash fund on September 30.