i did part one i just cannot figure out part b in the last picture

Date Account Titles and Explanation Debit Credit E:1 2 PettyCash Cash 205 u215 Cash Over and Short: 140 Freight-Out 92 Entertainment Expense 47.00 Postage Expense 4260 Miscellaneous Expense 17.00 Cash 200.00 g. 16 Petty Cash 115.00 Cash U. 31v Cash Over and Short 180 Freight-Out 68.60 Entertainment Expense 9330 Postage Expense 13980 Cash 30350