Coronado 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 $210.20. On this date, the fund consisted of $4.80 in cash and these petty cash receipts: freight-out $96, entertainment expense $47.20, postage expense $43.90, and miscellaneous expense $21.20.
16		Increased the amount of the petty cash fund to $310 by writing a check for $95.00.
31		Replenished the petty cash fund by writing a check for $294.40. On this date, the fund consisted of $15.60 in cash and these petty cash receipts: postage expense $140.00, entertainment expense $92.70, and freight-out $59.90.

Post to the Petty Cash account.

• Accounts Payable
• Accounts Receivable
• Accumulated Depreciation-Equipment
• Bank Charge Expense
• Cash
• Cash Over and Short
• Charitable Contribution Expense
• Cost of Goods Sold
• Delivery Expense
• Depreciation Expense
• Entertainment Expense
• Equipment
• Freight-In
• Freight-Out
• Insurance Expense
• Interest Receivable
• Interest Revenue
• Inventory
• Miscellaneous Expense
• Notes Receivable
• Owner's Capital
• Petty Cash
• Postage Expense
• Prepaid Insurance
• Salaries and Wages Expense
• Sales Discounts
• Sales Revenue
• Supplies
• Supplies Expense
• Travel Expense

Post to the Petty Cash account. Petty Cash