Ivanhoe 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 $208.00.
15		Replenished the petty cash fund by writing a check for $179.00. On this date, the fund consisted of $29.00 in cash and these petty cash receipts: freight-out $70.40, entertainment expense $32.00, postage expense $29.70 and miscellaneous expense $44.60.
16		Increased the amount of the petty cash fund to $408.00 by writing a check for $200.00.
31		Replenished the petty cash fund by writing a check for $287.00. On this date, the fund consisted of $121.00 in cash and these petty cash receipts: postage expense $142.00, entertainment expense $97.60, and freight-out $46.40.

Journalize the petty cash transactions. (Round answers to 2 decimal places)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Aug. 1Aug. 15Aug. 16Aug. 31	enter an account title	enter a debit amount rounded to 2 decimal places	enter a credit amount rounded to 2 decimal places
	enter an account title	enter a debit amount rounded to 2 decimal places	enter a credit amount rounded to 2 decimal places
choose a transaction date Aug. 1Aug. 15Aug. 16Aug. 31	enter an account title for the journal entry on August 15	enter a debit amount rounded to 2 decimal places	enter a credit amount rounded to 2 decimal places
	enter an account title for the journal entry on August 15	enter a debit amount rounded to 2 decimal places	enter a credit amount rounded to 2 decimal places
	enter an account title for the journal entry on August 15	enter a debit amount rounded to 2 decimal places	enter a credit amount rounded to 2 decimal places
	enter an account title for the journal entry on august 15	enter a debit amount rounded to 2 decimal places	enter a credit amount rounded to 2 decimal places
	enter an account title for the journal entry on August 15	enter a debit amount rounded to 2 decimal places	enter a credit amount rounded to 2 decimal places
	enter an account title for the journal entry on august 15	enter a debit amount rounded to 2 decimal places	enter a credit amount rounded to 2 decimal places
choose a transaction date Aug. 1Aug. 15Aug. 16Aug. 31	enter an account title	enter a debit amount rounded to 2 decimal places	enter a credit amount rounded to 2 decimal places
	enter an account title	enter a debit amount rounded to 2 decimal places	enter a credit amount rounded to 2 decimal places
choose a transaction date Aug. 1Aug. 15Aug. 16Aug. 31	enter an account title for the journal entry on August 31	enter a debit amount rounded to 2 decimal places	enter a credit amount rounded to 2 decimal places
	enter an account title for the journal entry on August 31	enter a debit amount rounded to 2 decimal places	enter a credit amount rounded to 2 decimal places
	enter an account title for the journal entry on august 31	enter a debit amount rounded to 2 decimal places	enter a credit amount rounded to 2 decimal places
	enter an account title for the journal entry on August 31	enter a debit amount rounded to 2 decimal places	enter a credit amount rounded to 2 decimal places
	enter an account title for the journal entry on August 31	enter a debit amount rounded to 2 decimal places	enter a credit amount rounded to 2 decimal places

Post to the Petty Cash account. (Post entries in the order of journal entries posted in part (a).)

Petty Cash
choose a transaction date 8/18/158/168/31 Bal.	enter a debit amount	choose a transaction date 8/18/158/168/31 Bal.	enter a credit amount
choose a transaction date 8/18/158/168/31 Bal.	enter a debit amount	choose a transaction date 8/18/158/168/31 Bal.	enter a credit amount
choose the end date of the accounting period 8/18/158/168/31 Bal.	enter a debit balance	choose the end date of the accounting period 8/18/158/168/31 Bal.	enter a credit balance