Cullumber 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 $206.00.
15		Replenished the petty cash fund by writing a check for $178.00. On this date, the fund consisted of $28.00 in cash and these petty cash receipts: freight-out $71.40, entertainment expense $33.00, postage expense $30.70 and miscellaneous expense $40.70.
16		Increased the amount of the petty cash fund to $406.00 by writing a check for $200.00.
31		Replenished the petty cash fund by writing a check for $286.00. On this date, the fund consisted of $120.00 in cash and these petty cash receipts: postage expense $142.00, entertainment expense $99.60, and freight-out $43.40. How would these be journalized, thanks