Vaughn Company maintains a petty cash fund for small expenditures. These transactions occurred during the month of August. Aug. 1 15 16 16 31 Established the petty cash fund by writing a check payable to the petty cash custodian for $220. Replenished the petty cash fund by writing a check for $215.10. On this date, the fund consisted of $4.90 in cash and these petty cash receipts: freight-out $95, entertainment expense $45.70, postage expense $42.70, and miscellaneous expense $30.10. Increased the amount of the petty cash fund to $310 by writing a check for $90.00. Replenished the petty cash fund by writing a check for $294.50. On this date, the fund consisted of $15.60 in cash and these petty cash receipts: postage expense $138.10, entertainment expense $95.60, and freight-out $59.30. (a) (b) Post to the Petty Cash account. Petty Cash