Cullumber 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 $206.00. 15 Replenished the petty cash fund by writing a check for $178.00. On this date, the fund consisted of $28.00 in cash and these petty cash receipts: freight-out $71.40, entertainment expense $33.00, postage expense $30.70 and miscellaneous expense $40.70. 16 Increased the amount of the petty cash fund to $406.00 by writing a check for $200.00. 31 Replenished the petty cash fund by writing a check for $286.00. On this date, the fund consisted of $120.00 in cash and these petty cash receipts: postage expense $143.00, entertainment expense $95.60, and freight-out $46.40.Journalize the petty cash transactions.