Problem 8-2A Forney Company maintains a petty cash fund for small expenditures. The following transactions occurred over a 2-month period. July 1 Established petty cash fund by writing a check on Scranton Bank for $215. 15 Replenished the petty cash fund by writing a check for $210.20. On this date the fund consisted of $4.80 in cash and the following petty cash receipts: freight-out $96.00, postage expense $43.90, entertainment expense $47.20, and miscellaneous expense $21.20. 31 Replenished the petty cash fund by writing a check for $207.00. At this date, the fund consisted of $8.00 in cash and the following petty cash receipts: freight-out $80.30, charitable contributions expense $46.30, postage expense $54.90, and miscellaneous expense $25.50. Aug. 15 Replenished the petty cash fund by writing a check for $200.80. On this date, the fund consisted of $14.20 in cash and the following petty cash receipts: freight-out $76.00, entertainment expense $42.20, postage expense $31.50, and miscellaneous expense $52.30. 16 Increased the amount of the petty cash fund to $310 by writing a check for $95. 31 Replenished the petty cash fund by writing a check for $294.40. On this date, the fund consisted of $15.60 in cash and the following petty cash receipts: postage expense $140.00, travel expense $92.70, and freight-out $59.90