Sheridan 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 $220. 15 Replenished the petty cash fund by writing a check for $216.60. On this date, the fund consisted of $3.40 in cash and these petty cash receipts: freight-out $92, entertainment expense $46.50, postage expense $43.50, and miscellaneous expense $33.40. 16 Increased the amount of the petty cash fund to $320 by writing a check for $100.00. 31 Replenished the petty cash fund by writing a check for $303.60. On this date, the fund consisted of $16.40 in cash and these petty cash receipts: postage expense $138.40, entertainment expense $94.60, and freight-out $69.40. (a) Journalize the petty cash transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 52.75.) Sheridan 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 $220. 15 Replenished the petty cash fund by writing a check for $216.60. On this date, the fund consisted of $3.40 in cash and these petty cash receipts: freight-out $92, entertainment expense $46.50, postage expense $43.50, and miscellaneous expense $33.40. 16 Increased the amount of the petty cash fund to $320 by writing a check for $100.00. 31 Replenished the petty cash fund by writing a check for $303.60. On this date, the fund consisted of $16.40 in cash and these petty cash receipts: postage expense $138.40, entertainment expense $94.60, and freight-out $69.40. (a) Journalize the petty cash transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 52.75.)