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Problem 8-03A a-b (Part Level Submission) (Video) Concord 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 $205. 15 Replenished the petty cash rund by writing a check for $200.00. On this date, the fund consisted of $5.00 in cash and these petty cash receipts: freight out $92.00, entertainment expense $47.00, postage expense $42.60, and miscellaneous expense $17.00. 16 Increased the amount of the petty cash fund to $320 by writing a check for $115.00. 31 Replenished the petty cash fund by writing a check for $303.50. On this date, the fund consisted of $16.50 in cash and these petty cash receipts: postage expense $139.80, entertainment expense $93.30, and freight-out $68.60. (a) 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 . Retty Cash 205 Cash Aug. 15 . Freight-Out 92.00 Pastage Expense 42.60 Entertainment Expense 42.00 Miscellaneous Expense 17.00 Cash Over and Short Cash Aug. 16 : Petty Cash Cash 115.00 Aug. 31 Pastage Expense Entertainment Expense Freight-Out Cash Over and Short Cash Click if you would like to Show Work for this question: Open Show Work