XYZ Company maintains a petty cash fund for small expenditures. The following transactions occurred during the month. March 1 Established a petty cash fund by writing a check for $700. Replenished the petty cash fund by writinga check for $695.30. On this date the fund consisted of $4.70 in cash and the following petty cash receipts: Freight-in $285.00, postage expense $143.40, entertainment expense $148.60 and miscellaneous expense $107.70. 15 Increased the amount of the petty cash fund to $1,100. 31 Instructions: Record the transactions in general journal form