Crane 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 $204.00. 15 Replenished the petty cash fund by writing a check for $177.00. On this date, the fund consisted of $27.00 in cash and these petty cash receipts: freight-out $72.40, entertainment expense $34.00, postage expense $31.70 and miscellaneous expense $36.80. 16 Increased the amount of the petty cash fund to $404.00 by writing a check for $200.00. 31 Replenished the petty cash fund by writing a check for $285.00. On this date, the fund consisted of $119.00 in cash and these petty cash receipts: postage expense $144.00, entertainment expense $93.60, and freight-out $46.40. Journalize the petty cash transactions.