SwiftyCompany maintains a petty cash fund for small expenditures. These transactions occurred during the month of August.

Aug. 1Established the petty cash fund by writing a check payable to the petty cash custodian for $215.

15 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 $96.00, entertainment expense $45.20, postage expense $43.30, and miscellaneous expense $25.60.

16 Increased the amount of the petty cash fund to $325by writing a check for $110.00.

31 Replenished the petty cash fund by writing a check for $308.40. On this date, the fund consisted of $16.60in cash and these petty cash receipts: postage expense $141.00, entertainment expense $93.60, and freight-out $72.60.

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

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