Aug. $1$ Established the petty cash fund by writing a check payable to the petty cash custodian for $$220\mathrm{.}00.$

$15$ Replenished the petty cash fund by writing a check for $$216\mathrm{.}70.$ On this date, the fund consisted of $$3\mathrm{.}30$ in cash and these petty cash receipts: freight$-$out $$75\mathrm{.}00,$ entertainment expense $$35\mathrm{.}60,$ postage expense $$32\mathrm{.}50,$ and miscellaneous expense $$71\mathrm{.}90.$

$16$ Increased the amount of the petty cash fund to $$460\mathrm{.}00$ by writing a check for $$240\mathrm{.}00.$

$31$ Replenished the petty cash fund by writing a check for $$344\mathrm{.}00.$ On this date, the fund consisted of $$116$ in cash and these petty cash receipts: postage expense $$145\mathrm{.}00,$ entertainment expense $$93\mathrm{.}00,$ and freight$-$out $$105\mathrm{.}00.$

$($a$)$

Journalize the petty cash transactions. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. Round answers to $2$ decimal places, e$.$g$.52\mathrm{.}75.)$