Bonita 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 $205. 15 Replenished the petty cash fund by writing a check for $200,30. On this date, the fund consisted of $4.70 in cash and these petty cash receipts: freight-out $92, entertainment expense $46.00, postage expense $41.50, and miscellaneous expense $18.90 16 Increased the amount of the petty cash fund to $320 by writing a check for $115.00. 31 Replenished the petty cash fund by writing a check for $304,40. On this date, the fund consisted of $15.60 in cash and these petty cash receipts: postage expense $138.10, entertainment expense $94.60, and freight-out $70.20. Date Account Titles and Explanation Credit Petty Cash Cash Over and Short \begin{tabular}{|r|} \hline \\ \hline \end{tabular} Freight-Out Entertainment Expense Postage Expense Cash Postage Expense eTextbook and Media Assistance Used List of Accounts Assistance Used Post to the Petty Cash account