Swifty 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 $200. 15 Replenished the petty cash fund by writing a check for $196.50. On this date, the fund consisted of $3.50 in cash and these petty cash receipts: freight-out $92.00, entertainment expense $45.70, postage expense $43.10, and miscellaneous expense $14.00. 16 Increased the amount of the petty cash fund to $320 by writing a check for $120.00. 31 Replenished the petty cash fund by writing a check for $303.30. On this date, the fund consisted of $16.70 in cash and these petty cash receipts: postage expense $141.00, entertainment expense $94.80, and freight-out $66.00. 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.) Date Account Titles and Explanation Debit Credit Aug. 1 Petty Cash 200.00 Cash 200.00 Aug. 15 Freight-Out 92.00 Postage Expense 43.10 Entertainment Expense 45.70 Miscellaneous Expense 14.00 Cash Over and Short 1.7 Cash 196.50 Aug. 16 Petty Cash Cash 120 Aug. 31 Postage Expense 141 Entertainment Expense 94.8 Freight-Out 66 Cash Over and Short 1.5 Cash 303.30 SHOW LIST OF ACCOUNTS Fost to the Petty Cash account. (Post entries in the order of journal entries presented in the previous part.) Petty Cash 2008/1 8/1 8/16 120 8/16 Post to the Petty Cash account. (Post entries in the order of journal entries presented in the previous Petty Cash 8/1 200 8/1 8/16 120 8/16 8/31. Bal. 3208/31. Bal. Click if you would like to Show Work for this question: Open Show Work SHOW LIST OF ACCOUNTS