Sheffield 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 $210.00. 15 Replenished the petty cash fund by writing a check for $205.80. On this date, the fund consisted of $4.20 in cash and these petty cash receipts: freight-out $96.00, entertainment expense $45.70, postage expense $40.00, and miscellaneous expense $22.30. 31 Replenished the petty cash fund by writing a check for $203.70. At this date, the fund consisted of $6.30 in cash and the following petty cash receipts: freight-out $83.30, charitable contributions expense $48.20, postage expense $28.40, and miscellaneous expense $43.80. Aug. 15 Replenished the petty cash fund by writing a check for $190.00. On this date, the fund consisted of $20.00 in cash and the following petty cash receipts: freight-out $84.30, entertainment expense $49.20, postage expense $33.40, and miscellaneous expense $36.10. 16 Increased the amount of the petty cash fund to $315.00 by writing a check for $105.00. 31 Replenished the petty cash fund by writing a check for $298.10. On this date, the fund consisted of $16.90 in cash and these petty cash receipts: postage expense $139.70, entertainment expense $94.60, and freight-out $62.30. Journalize the petty cash transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 52.75.) Aug. 15 v Aug. 16 Aug. 16 v Aug. 31 v Post to the Petty Cash account. (Post entries in the order of journal entries presented in the previous part.)