Pharoah Company maintains a petty cash fund for small expenditures. These transactions occurred during the month of August Aus. 1 Established the petty cash fund by writing a check payable to the petty cash custodian for $234.00. 15 Replenished the petty cash fund by writing a check for $192.00. On this date, the fund consisted of $42.00 in cash and these petty cash receipts: freight-out $57.40, entertainment expense $19.00. postage expense $16.70 and miscellaneous expense $95.30. 16 Increased the amount of the petty cash fund to S434.00 by writing a check for $200.00. 31 Replenished the petty cash fund by writing a check for $300.00. On this date, the fund consisted of $134.00 in cash and these petty cash receipts: postage expense $129.00, entertainment expense S123.60, and freight-out $46.40. Date Account Titles and Explanation Debit Credit