Petty cash exercise Unique Globe Ltd, maintains a petty cash fund for small expenditures. The following transactions occurred over a 2-months period. 1. Established petty cash fund by writing a check for $400.00. 2. Replenished the petty cash fund by writing a check for $396.00 On this date, the fund consisted of $4.00 in cash and the following petty cash receipts: Travel expense $174.00, postage expense $102.80, entertainment expense $93.20, and other expense $22.40. 3. July 1, established petty cash fund by writing a check for $100.00 4. July 15, replenished the petty cash fund by writing a check for $94.90. On this date, the fund consisted of $5.10 in cash and the following petty cash receipts: Freight out $51.00, postage expense $20.50, entertainment expense $23.10. and other expense $4.10. Prepare the journal entries for the previous transactions