Coronado 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 $205.
15 Replenished the petty cash fund by writing a check for $200.90. On this date, the fund consisted of $4.10 in cash and these petty cash receipts: freight-out $94.00, entertainment expense $47.60, postage expense $42.60, and miscellaneous expense $14.90.
16 Increased the amount of the petty cash fund to $305 by writing a check for $100.00.
31 Replenished the petty cash fund by writing a check for $288.90. On this date, the fund consisted of $16.10 in cash and these petty cash receipts: postage expense $140.60, entertainment expense $92.40, and freight-out $54.40.

Required:
Journalize the petty cash transactions.