Vaughn 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 $210. 15 16 31 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.