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 $205.
15		Replenished the petty cash fund by writing a check for $201.30. On this date the fund consisted of $3.70 in cash and the following petty cash receipts: freight-out $93.00, postage expense $40.80, entertainment expense $47.10, and miscellaneous expense $18.80.
31		Replenished the petty cash fund by writing a check for $196.30. At this date, the fund consisted of $8.70 in cash and the following petty cash receipts: freight-out $80.10, charitable contributions expense $44.40, postage expense $43.60, and miscellaneous expense $28.20.
Aug. 15		Replenished the petty cash fund by writing a check for $191.60. On this date, the fund consisted of $13.40 in cash and the following petty cash receipts: freight-out $73.40, entertainment expense $41.40, postage expense $32.30, and miscellaneous expense $45.80.
16		Increased the amount of the petty cash fund to $325 by writing a check for $120.
31		Replenished the petty cash fund by writing a check for $308.70. On this date, the fund consisted of $16.30 in cash and the following petty cash receipts: postage expense $139.20, travel expense $95.20, and freight-out $72.50. Journalize the petty cash transactionsPost to the Petty Cash account