Swifty Company maintains a petty cash fund for small expenditures. These transactions occurred during the month of August. Aug. 1 15 16 3 Established the petty cash fund by writing a check payable to the petty cash custodian for $215. Replenished the petty cash fund by writing a check for $211.70. On this date, the fund consisted of $3.30in cash and these petty cash receipts: freight-out $96, entertainment expense $45.20, postage expense $43.30, and miscellaneous expense $25.60. Increased the amount of the petty cash fund to $325 by writing a check for $110.00. Replenished the petty cash fund by writing a check for $308.40. On this date, the fund consisted of $16.60 in cash and these petty cash receipts: postage expense $141.00, entertainment expense $93.60, and freight-out $72.60. 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.) Date Account Titles and Explanation Debit Credit Aug. 1 v | | Petty Cash | | 215 | | Cash | | | 215 Aug. 15 w | | Freight-Out | | 96 | Entertainment Expense Postage Expense Miscellaneous Expense Cash Over and Short Cash Aug. 16 Petty Cash 110 Cash 110 Aug. 31 Postage Expense 141 Entertainment Expense 93.60 Freight-Out 72.60 Cash Over and Short 1.20 Cash