Forney Company maintains a petty cash fund for small expenditures. The following transactions occurred over a 2-month period. July 1 Established petty cash fund by writing a check on Scranton Bank for $200. 15 Replenished the petty cash fund by writing a check for $196.00. On this date, the fund consisted of $4 in cash and these petty cash receipts: freight-out $92, entertainment expense $46.6, postage expense $42.4, and miscellaneous expense $11.2. 31 Replenished the petty cash fund by writing a check for $192.00. At this date, the fund consisted of $8.00 in cash and the following petty cash receipts: freight-out $82.1, charitable contributions expense $45, postage expense $25.5, and miscellaneous expense $39.4 Aug. 15 Retlenished the petty cash fund by writing a check for $187. On this date, the fund consisted of $13 in cash and the following petty cash receipts: freight-out $77.6, entertainment expense $43, postage expense $33, and miscellaneous expense $37. 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 $284.00. On this date, the fund consisted of $16 in cash and these petty cash receipts: postage expense $140, entertainment expense $95.6, and freight-out $47.1. Post to the. Petty Cash account. (Post entries in the order of journal entries presented in the previous part.)