Pharoah Company maintains a petty cash fund for small expenditures. The following transactions occurred over a two-month period:

Feb. 1

Established petty cash fund by writing a cheque on Algonquin Bank for $200.00.

Feb. 15

Replenished the petty cash fund by writing a cheque for $195.00. On this date the fund consisted of $5.00 in cash and the following petty cash receipts:

Freight out		$81.00
Postage expense		72.10
Entertainment expense		36.20

Feb. 28

Replenished the petty cash fund by writing a cheque for $152.00. At this date, the fund consisted of $48.00 in cash and the following petty cash receipts:

Freight out		$42.20
Entertainment expense		25.00
Repairs expense		41.60
Supplies		45.00

Mar. 15

Replenished the petty cash fund by writing a cheque for $187.00. On this date, the fund consisted of $13.00 in cash and the following petty cash receipts:

Freight out		$37.80
Entertainment expense		54.10
Postage expense		33.20
Supplies		68.00

Mar. 16

Increased the amount of the petty cash fund to $250.00 by writing a cheque for $50.00.

Mar. 31

Replenished the petty cash fund by writing a cheque for $234.00. On this date, the fund consisted of $16.00 in cash and the following petty cash receipts:

Postage expense		$40.00
Travel expense		75.30
Freight out		47.20
Entertainment expense		68.00

(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.)

Date	Account Titles and Explanation	Debit	Credit
Feb. 1Feb. 15Feb. 28Mar. 15Mar. 16Mar. 31
Feb. 15
Feb. 28
Mar. 15
Feb. 1Feb. 15Feb. 28Mar. 15Mar. 16Mar. 31
Mar. 31