Crant Company maintains a petty cash fund for small eapenditures. These transactions occurred during the month of Ausust.

Aug $1$ Estabtished 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 $$197\mathrm{.}00.$ On this date, the fund consisted of $$3\mathrm{.}00$ in cash and these petty cash receipts: freight$-$out $$92,$ entertainment expense $$45\mathrm{.}00,$ postage expense $$40\mathrm{.}00,$ and miscellaneous expense $$19\mathrm{.}00.$

$16$ Increased the amount of the petty cash fund to $$300$ by writing a check for $$100\mathrm{.}00.$

$31$ Replenished the petty cash fund by writing a check for $$284\mathrm{.}50.$ On this date, the fund consisted of $$15\mathrm{.}50$ in cash and these petty cash receipts: postage expense $$138\mathrm{.}00,$ entertainment expense $$92\mathrm{.}00,$ and freight$-$out $$53\mathrm{.}50.$

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$.52\mathrm{.}75.)$

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Account Titles and Explanation

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eTextbook and Media

List of Accounts

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