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.