Marigold Corp. 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 $ 220.00.
15 Replenished the petty cash fund by writing a check for $ 216.40. On this date, the fund consisted of $ 3.60 in cash and these petty cash receipts: freight-out $ 75.00, entertainment expense $ 35.10, postage expense $ 33.80, and miscellaneous expense $ 71.50.
16 Increased the amount of the petty cash fund to $ 460.00 by writing a check for $ 240.00.
31 Replenished the petty cash fund by writing a check for $ 340.00. On this date, the fund consisted of $ 120 in cash and these petty cash receipts: postage expense $ 142.00, entertainment expense $ 94.00, and freight-out $ 103.00.
Journalize the petty cash transactions.