Vaughn Company maintains a petty cash fund for small expenditures. These transactions occurred during the month of August Aug. 1 15 16 31 Established the petty cash fund by writing a check payable to the petty cash custodian for $210. Replenished the petty cash fund by writing a check for $206.60. On this date, the fund consisted of $3.40 in cash and these petty cash receipts: freight-out $92, entertainment expense $46.20, postage expense $41.20, and miscellaneous expense $25.90. Increased the amount of the petty cash fund to $310 by writing a check for $100.00. Replenished the petty cash fund by writing a check for $294.40. On this date, the fund consisted of $15.60 in cash and these petty cash receipts: postage expense $142.00, entertainment expense $96.10, and freight-out $54.60. (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 indented when amount is entered. Do not indent manually. MBUNG AMWEI Date Account Titles and Explanation Debit Credit