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 16 31 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, entertainment expense $45.70, postage expense $43.10, and miscellaneous expense $14.00. Increased the amount of the petty cash fund to $320 by writing a check for $120.00. 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. (a) 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