Concord 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 $200.00. On this date, the fund consisted of $5.00 in cash and these petty cash receipts: freight-out $92, entertainment expense $47.00, postage expense $42.60, and miscellaneous expense $17.00. 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 $303.50. On this date, the fund consisted of $16.50 in cash and these petty cash receipts: postage expense $139.80, entertainment expense $93.30, and freight-out $68.60. (a) Journalize the petty cash transactions. (List all debit entries before credit entries. Credit account titles are outomatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, es. 52.75