Larkspur, Inc. 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 $195.80. On this date, the fund consisted of $4.20 in cash and these petty cash receipts: freight-out $73.20, entertainment expense $35.30, postage expense $33.90, and miscellaneous expense $51.90.
	16		Increased the amount of the petty cash fund to $460.00 by writing a check for $260.00.
	31		Replenished the petty cash fund by writing a check for $342.00. On this date, the fund consisted of $118 in cash and these petty cash receipts: postage expense $142.00, entertainment expense $95.00, and freight-out $104.00.

(a)

Journalize the petty cash transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem. Round answers to 2 decimal places, e.g. 52.75.)

Date	Account Titles and Explanation	Debit	Credit
Select the date Aug. 1Aug. 15Aug. 16Aug. 31	Enter an account title	Enter a debit amount	Enter a credit amount
	Enter an account title	Enter a debit amount	Enter a credit amount
Aug. 15	Enter an account title	Enter a debit amount	Enter a credit amount
	Enter an account title	Enter a debit amount	Enter a credit amount
	Enter an account title	Enter a debit amount	Enter a credit amount
	Enter an account title	Enter a debit amount	Enter a credit amount
	Enter an account title	Enter a debit amount	Enter a credit amount
	Enter an account title	Enter a debit amount	Enter a credit amount
Select the date Aug. 1Aug. 15Aug. 16Aug. 31	Enter an account title	Enter a debit amount	Enter a credit amount
	Enter an account title	Enter a debit amount	Enter a credit amount
Aug. 31	Enter an account title	Enter a debit amount	Enter a credit amount
	Enter an account title	Enter a debit amount	Enter a credit amount
	Enter an account title	Enter a debit amount	Enter a credit amount
	Enter an account title	Enter a debit amount	Enter a credit amount
	Enter an account title	Enter a debit amount	Enter a credit amount