Sunland Company maintains a petty cash fund for small expenditures. These transactions occurred during the month of Ausust. Aug. 1 Established the petty cash fund by writing a check payable to the petty cash custodian for $200. 15 Replenished the petty cash fund by writing a check for $196.70. On this date, the fund consisted of 53.30 in canh and these petty cash receipts: freight-out $93, entertainment expense $47.10, postage expense $43.50 and misceilanieous expense $11,40 16 Increased the amount of the petty cash fund to $305 by writing a check for $105.00 31 Replenished the petty cash fund by writing a check for $288.10. On this date, the fund consisted of 510.90 in cash and these petty cash receipts; postage expense $139.80, entertainment expense $92.00 and freight out $54.60. Journalize the petty cash transactioos. (t ist all debit entries before credit entries. Credit account titles dre automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal ploces, e.9. 52.75d