ber Com maintains a petty cash fund for small expenditures. These transactions occumed during the month of August. Aug. 1 Established the petty cash fund b iting a check payable to the petty cash custodian $206.00. 15 Replenished the petty cash fund by writing a check for $178.00. On this date, the fund consisted of $28.00 in cash and these patty cash receipts: freight-out $71.40, entertainment expansa $33.00, postage axpanse $30.70 and miscellaneous expense $40.70 16 Increased the amount of the petty cash fund to $406.00 by writing a check for $200.00. Repl e petty cash d by check for $296.00. On date, the fund consisted of $120.00 h and these p h receipt postage expense $142.00, entertainment expense $99.60 nd frei -out $43.40. Journalize the petty cash transactions. (Round answers to 2 decimal places, e.g. 52.75. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Aug. 15 Aug. 3