Crane 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 $ 200.
15		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.
16		Increased the amount of the petty cash fund to $ 300 by writing a check for $ 100.00.
31		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.

(a)

Journalize the petty cash transactions.