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 $215.

July 15 - Replenished the petty cash fund by writing a check for $210.20. On this date the fund consisted of $4.80 in cash and the following petty cash receipts: freight-out $96.00, postage expense $43.90, entertainment expense $47.20, and miscellaneous expense $21.20.

July 31 - Replenished the petty cash fund by writing a check for $207.00. At this date, the fund consisted of $8.00 in cash and the following petty cash receipts: freight-out $80.30, charitable contributions expense $46.30, postage expense $54.90, and miscellaneous expense $25.50.

Aug 15 - Replenished the petty cash fund by writing a check for $200.80. On this date, the fund consisted of $14.20 in cash and the following petty cash receipts: freight-out $76.00, entertainment expense $42.20, postage expense $31.50, and miscellaneous expense $52.30.

Aug 16 - Increased the amount of the petty cash fund to $310 by writing a check for $95.

Aug 31- Replenished the petty cash fund by writing a check for $294.40. On this date, the fund consisted of $15.60 in cash and the following petty cash receipts: postage expense $140.00, travel expense $92.70, and freight-out $59.90.

Journalize the petty cash transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. Round answers to 2 decimal places, e.g. 52.75.)

Date Account Titles and Explanation Debit Credit