Crane Company maintains a petty cash fund for small expenditures. These transactions occur Aug 1 15 16 31 Established the petty cash fund by writing a check payable to the petty cash custodian for $200. Replenished the petty cash fund by writing a check for $197.00. On this date, the fund consisted of $3.00 in cash and these petty cash receipts: freight-out $92, entertainment expense $45.00, postage expense $40.00, and miscellaneous expense $19.00 Increased the amount of the petty cash fund to $300 by writing a check for $100.00. Replenished the petty cash fund by writing a check for $284.50. On this date, the fund consisted of $15.50 in cash and these petty cash receipts: postage expense $138.00, entertainment expense $92.00, and freight-out $53.50. Your answer is partially correct. 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. 52.75.) Date Account Titles and Explanation Aug. 1 v Petty Cash Aug. 15 v Cash Cash Over and Short Cash Petty Cash Debit 200 3 197 Credit Aug. 16 Freight-Out 92 Entertainment Expense 45 Miscellaneous Expense Petty Cash Cash 19 100 Aug. 311 Cash Over and Short 15.50 Petty Cash Cash 284.50 Aug. 31 Cash Over and Short 15.50 Petty Cash Cash 284.50