Monty Corp. 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 $225.00. 15 Replenished the petty cash fund by writing a check. On this date, the fund consisted of $3.60 in cash and these petty cash receipts: freight-out $73.80, entertainment expense $35.10, postage expense $32.60, and miscellaneous expense $78.60. 16 Increased the amount of the petty cash fund to $400.00 by writing a check for $175.00. 31 Replenished the petty cash fund by writing a check. On this date, the fund consisted of $119 in cash and these petty cash receipts: postage expense $140.00, entertainment expense $95.00, and freight-out $45.00. Date Account Titles and Explanation Debit Credit Aug. 15 Aug. 31