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

Problem 8-2A (Part Level Submission) 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 $200.30. On this date the fund consisted of $4.70 in cash and the following petty cash receipts freight-out $92.00, postage expense $41.50, entertainment expense $46.00, and miscellaneous expense $18.90 31 Replenished the petty cash fund by writing a check for $196.70. At this date, the fund consisted of $8.30 in cash and the following petty cash receipts: freight-out $78.30, charitable contributions expense $45.20, postage expense $48.10, and miscellaneous expense $25.10 Aug. 15 Replenished the petty cash fund by writing a check for $190.50. On this date, the fund consisted of $14.50 in cash and the following petty cash receipts: freight-out $74.00, entertainment expense $44.20, postage expense $32.50, and miscellaneous expense $41.10 16 Increased the amount of the petty cash fund to $320 by writing a check for $115. 31 Replenished the petty cash fund by writing a check for $304.40. On this date, the fund consisted of $15.60 in cash and the following petty cash receipts: postage expense $138.10, travel expense $94.60, and freight-out $70.20