Kael 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 $200. 15 replenished the petty cash fund by writing a check for $175. on this date, the fund consisted of $25 in cash and these petty cash receipts: freight-out $74.40, entertainment expense $36, postage expense $33.70, and miscellaneous expense $27.50. 16 increased the amount of the petty cash fund to $400 by writing a check for $200. 31 replenished the petty cash fund by writing a check for $283. on this date, the fund consisted of $117 in cash and these petty cash receipts: postage expense $145, entertainment expense $90.60, and freight-out $46.40. instructions (a) journalize the petty cash transactions. (b) post to the petty cash account. (c) what internal control features exist in a petty cash fund?