Aug. 1 established the petty cash fund by writing a check payable to the petty cash custodian for $242.00. 15 replenished the petty cash fund by writing a check for $196.00. on this date, the fund consisted of $46.00 in cash and these petty cash receipts: freight-out $53.40, entertainment expense $15.00, postage expense $12.70 and miscellaneous expense $112.50. 16 increased the amount of the petty cash fund to $442.00 by writing a check for $200.00. 31 replenished the petty cash fund by writing a check for $304.00. on this date, the fund consisted of $138.00 in cash and these petty cash receipts: postage expense $124.00, entertainment expense $153.60, and freight-out $25.40.