Problem 7-3A Oriole 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 $210.00. 15 Replenished the petty cash fund by writing a check. On this date, the fund consisted of $3.20 in cash and these petty cash receipts: freight-out $74.60, entertainment expense $35.50, postage expense $33.00, and miscellaneous expense $62.40. 16 Increased the amount of the petty cash fund to $490.00 by writing a check for $280.00. 31 Replenished the petty cash fund by writing a check. On this date, the fund consisted of $118 in cash and these petty cash receipts: postage expense $139.00, entertainment expense $93.00, and freight-out $138.00. Your answer is partially correct. Try again. Journalize the petty cash transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. Round answers to 2 decimal places, e.g. 52.75.) Date Account Titles and Explanation Debit Credit Aug. 1 Pet y Cas 210.00 Cash 210.00 Aug. 15 Freight-Out 74.60 Entertainment Expense 35.50 Postage Expense 33.00 Postage Expense 33. Miscellaneous Expense Cash Over and Short 30 T Cash 206.80 Aug. 16 Petty Cash 280. Cash 280.00 Aug. 31 Postage Expense 139. Entertainment Expense 93.00 Freight-Out 138. Cash Over and Short Tcash