Sandhill 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 $242.00. 15 Replenished the petty cash fund by writing a check for $196.00. On this date, the fund consisted of $46.00 in cash and these petty cash receipts: freight-out $53.40, entertainment expense $15.00, postage expense $12.70 and miscellaneous expense $110.90. 16 Increased the amount of the petty cash fund to $442.00 by writing a check for $200.00. 31 Replenished the petty cash fund by writing a check for $304.00. On this date, the fund consisted of $138.00 in cash and these petty cash receipts: postage expense $125.00, entertainment expense $131.60, and freight-out $46.40. Journalize the petty cash transactions. (Round answers to 2 decimal places, e.g. 52.75. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)