Current Attempt in Progress Sheffield 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 $210. 15 Replenished the petty cash fund by writing a check for $205.80. On this date, the fund consisted of $4.20 in cash and these petty cash receipts: freight-out $96, entertainment expense $45.70, postage expense $40.00, and miscellaneous expense $22.30. 16 Increased the amount of the petty cash fund to $315 by writing a check for $105.00. 31 Replenished the petty cash fund by writing a check for $298.10. On this date, the fund consisted of $16.90 in cash and these petty cash receipts: postage expense $139.70, entertainment expense $94.60, and freight-out $62.30. (a) 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, e.g. 52.75.) Aug. 15 Entertainment Expense Postage Expense Miscellaneous Expense Cash Over and Short Cash Aug. 16 Aug. 31 Freight-Out 45.70 40 22.3 Petty Cash Cash Postage Expense Entertainment Expense Freight-Out Cash Over and Short Cash