Sunland Company maintains a petty cash fund for small expenditures. The following transactions occurred over a 2-month period. July 1 15 a 31 Established petty cash fund by writing a check on Scranton Bank for $200.00. Replenished the petty cash fund by writing a check for $196.70. On this date, the fund consisted of $3.30 in cash and these petty cash receipts: freight-out $93.00, entertainment expense $47.10. postage expense $43.50, and miscellaneous expense $11.40 Replenished the petty cash fund by writing a check for $199.20. At this date, the fund consisted of $0.80 in cash and the following petty cash receipts: freight-out $83.00, charitable contributions expense $48.90. postage expense $25.80, and miscellaneous expense $41.50. Replenished the petty cash fund by writing a check for $185.00. On this date, the fund consisted of $13.00 in cash and the following petty cash receipts: freight-out $84.20, entertainment expense $46.90. postage expense $33.10, and miscellaneous expense $39.10. Increased the amount of the petty cash fund to $305.00 by writing a check for $105.00. Replenished the petty cash fund by writing a check for $288.10. On this date, the fund consisted of $16.90 in cash and these petty cash receipts: postage expense $139.80, entertainment expense $92.60, and freight-out $54.60. Aug. 15 16 a 31 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, eg: 5275.) Date Account Titles and Explanation Debit Credit Post to the Petty Cash account. (Post entries in the order of journal entries presented in the previous part.) Petty Cash Date Explanation Ref Debit Credit Balance July 1 CP Aug. 16 CP e Textbook and Media