Recording Petty Cash Account Transactions

During August, Peter Company engaged in the following transactions involving its petty cash fund:

a$.$ On August $1,$ Peter Company established the petty cash fund by issuing a check for $$1,500$ to the fund custodian.

b$.$ On August $4,$ the custodian paid $$70$ out of petty cash for freight charges on new equipment. This amount is properly classified as equipment.

c$.$ On August $12,$ the custodian paid $$140$ out of petty cash for supplies. Peter expenses supplies purchases as supplies expense.

d$.$ On August $22,$ the custodian paid $$29$ out of petty cash for express mail services for reports sent to the Environmental Protection Agency. This is considered a miscellaneous expense.

e$.$ On August $25,$ the custodian filed a claim for reimbursement of petty cash expenditures during the month totaling $$239.$

f$.$ On August $31,$ Peter issued a check for $$239$ to the custodian, replenishing the fund for expenditures during the month.

Required:

Prepare any journal entries required to record the petty cash account transactions that occurred during the month of August. If no entry is required, select $"$No entry required". If an amount box does not require an entry, leave it blank.

Aug. $1$

$($Establish petty cash fund$)$

Aug. $4$

Aug. $12$ Supplies Expense $x$

Petty Cash $x$