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 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 $ 92.00, entertainment expense $46.20, postage expense $ 41.20, and miscellaneous expense $25.90. 16 Increased the amount of the petty cash fund to $310 by writing a check for $ 100.00. 31 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. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, eg. 52.75.) Date Account Titles and Explanation Debit Credit