Bramble 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 $$212\mathrm{.}00.$ On this date, the fund consisted of $$3\mathrm{.}00$ in cash and these petty cash receipts. freight$-$out $$96,$ entertainment expense $$48\mathrm{.}80,$ postage expense $$43\mathrm{.}40,$ and miscellaneous expense $$22\mathrm{.}60.$

$16$ Increased the amount of the petty cash fund to $$320$ by writing a check for $$105\mathrm{.}00.$

$31$ Replenished the petty cash fund by writing a check for $$303\mathrm{.}20.$ On this date, the fund consisted of $$16\mathrm{.}80$ in cash and these petty cash receipts: postage expense $$140\mathrm{.}50,$ entertainment expense $$95\mathrm{.}60,$ and freight$-$out $$65\mathrm{.}80.$

Journalize the petty cash transactions. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to $2$ decimal places, eg$.52\mathrm{.}75.)$