Wildhorse 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 $244.00 15 Replenished the petty cash fund by writing a check for $197.00. On this date, the fund consisted of $47.00 in cash and these petty cash receipts: freight-out $52.40, entertainment expense $14.00, postage expense $11.70 and miscellaneous expense $116.40 16 Increased the amount of the petty cash fund to $444.00 by writing a check for $200.00 31 Replenished the petty cash fund by writing a check for $305.00. On this date, the fund consisted of $139.00 in cash and these petty cash receipts: postage expense $123.00, entertainment expense $156.60, and freight-out $24.40 Journalize the petty cash transactions. (Round answers to 2 decimal places, e.g. 52.75. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Aug. 15 Aug. 31