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 $$210\mathrm{.}20.$ On this date, the fund consisted of $$4\mathrm{.}80$ in cash and

these petty cash receipts: freight$-$out $$96,$ entertainment expense $$47\mathrm{.}20,$ postage expense $$43\mathrm{.}90,$ and miscellaneous

expense $$21\mathrm{.}20.$

$16$ Increased the amount of the petty cash fund to $$310$ by writing a check for $$95\mathrm{.}00.$

$31$ Replenished the petty cash fund by writing a check for $$294\mathrm{.}40.$ On this date, the fund consisted of $$15\mathrm{.}60$ in cash and

these petty cash receipts: postage expense $$140\mathrm{.}00,$ entertainment expense $$92\mathrm{.}70,$ and freight$-$out $$59\mathrm{.}90.$

$($a$)$

$($b$)$

Your answer is partially correct.

Post to the Petty Cash account.