Kael 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 $200.00. 15 Replenished the petty cash fund by writing a check for $175.00. On this date, the fund consisted of $25.00 in cash and these petty cash receipts: freight-out $74.40, entertainment expense $36.00, postage expense $33.70, and miscellaneous expense $27.50. 16 Increased the amount of the petty cash fund to $400.00 by writing a check for $200.00. 31 Replenished the petty cash fund by writing a check for $283.00. On this date, the fund consisted of $117.00 in cash and these petty cash receipts: postage expense $145.00, entertainment expense $90.60, and freight-out $46.40