Post a petty cash account.

Waterway Company 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 $210. 15 Replenished the petty cash fund by writing 2 check for $205.50. On this date, the fund consisted of $3.50 in cash and these petty cash receipts: freight-out $94. entertainment expense $47.00, postage expense 54390, and miscellaneous expense 2040, 15 Increased the amount of the petty cash fund to $305 by writing a check for $95.00. 3 Replenished the petty cash fund by writing a check for $28%.00. On this date, the fund consisted of $14.00 in cash and these petty cazh receipts: postage expense $140.40, entertainment expense $92.80, and freight-out $54.10