Cheyenne Corp. 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 $$225\mathrm{.}00.$

$15$ Replenished the petty cash fund by writing a check for $$221\mathrm{.}80.$ On this date, the fund consisted of $$3\mathrm{.}20$ in cash and these petty cash receipts: freight$-$out $$74\mathrm{.}20,$ entertainment expense $$36\mathrm{.}30,$ postage expense $$33\mathrm{.}20,$ and miscellaneous expense $$76\mathrm{.}40.$

$16$ Increased the amount of the petty cash fund to $$500\mathrm{.}00$ by writing a check for $$275\mathrm{.}00.$

$31$ Replenished the petty cash fund by writing a check for $$383\mathrm{.}00.$ On this date, the fund consisted of $$117$ in cash and these petty cash receipts: postage expense $$139\mathrm{.}00,$ entertainment expense $$92\mathrm{.}00,$ and freight$-$out $$151\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$.52\mathrm{.}75.)$

Date

Account Titles and Explanation

Debit

Credit

Aug. $15$