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Sheffield Company maintains a petty cash fund for small expenditures. These transactions occurred during the month of August. Aug 1 Established the pelty cash fund by writing a check payable to the petty cash custodian for $215. 15 Replenished the petty cash fund by writing a check for $211.80, On this date, the fund consisted of 53.20 in cash and these petty cash receipts freight-out $96, entertainment expense $48.90, postage expense $41.10, and miscellaneous expense $24.80 16. Increased the amount of the petty cash fund to $310 by writing a check for $95.00. 31. Replenished the petty cash fund by writing a check for $293.10. On this date, the fund consisted of $16.90 incash and these petty cash receifs postage expense $138.90, entertainment expense $96.50, and freight-out $56.40. Post to the Petty Cash account