answer part B for me please

Swifty Company maintains a petty cash fund for small expenditures. These transactions occurred during the month of August: Aug 1 Established the petty cash fund by writing a check payable to the petty cash custodian for $215. 15 Replenished the petty cash fund by writing a check for $211.70. On this date, the fund consisted of $3,30 in cash and these petty cash receipts: freight-out $96, entertainment expense $45,20, postage expense $43.30, and miscellaneous expense $25.60 16 Increased the amount of the petty cash fund to $325 by writing a check for $110,00. 31 Replenished the petty cash fund by writing a check for $308,40. On this date the fund consisted ot $16,60 in cash and these petty cash receipts: postage expense $141.00, entertainment expense $93.60 and freight-out $72.60 Date Aug. 1 Aug. 15 Aug. 15 \begin{tabular}{|c|c|} \hline & Entertainment Expenss \\ \hline & Postuge Expense \\ \hline & Mascollaneous Expense \\ \hline & Cash Over and Shart \\ \hline & Cash \\ \hline Aus-1d V & Pettycash \\ \hline & Cosh \\ \hline Aug.31. V & Freight out \\ \hline & Enertainment Exense \\ \hlineit & tan \\ \hline & pontuse Expens \\ \hline & Cophoverandohit \\ \hline & \\ \hline & Cait \\ \hline \end{tabular} Account Titles and Explanation Deblt: Credit \begin{tabular}{|l|} \hline Petty Cosh \\ \hline Cash \\ \hline Freight-Out \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline 5 \\ \hline \end{tabular} \begin{tabular}{|c|c|} \hline \multirow{2}{*}{\multicolumn{2}{|c|}{58}} \\ \hline & \\ \hline \end{tabular} Ling \begin{tabular}{|l|l|} \hline \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline \multicolumn{1}{|c|}{974} \\ \hline \end{tabular} Post to the Petty Cashaccount