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 $210.20. On this date, the fund consisted of $4.80 in cash and these petty cash receipts: freight-out $96, entertainment expense $47.20, postage expense $43.90, and miscellaneous expense $21.20. 16 Increased the amount of the petty cash fund to $310 by writing a check for $95.00. 31 Replenished the petty cash fund by writing a check for $294.40. On this date, the fund consisted of $15.60 in cash and these petty cash receipts; postage expense $140.00, entertainment expense $92.70, and freight-out $59.90. (a) Journalize the petty cash transactions. (List all debit entries before credit entries. Credit account tities are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, eg. 52.75.)