Oriole 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 $210.00.

15 Replenished the petty cash fund by writing a check for $180.00. On this date, the fund consisted of $30.00 in cash and these petty cash receipts: freight-out $69.40, entertainment expense $31.00, postage expense $28.70 and miscellaneous expense $48.50.
16 Increased the amount of the petty cash fund to $410.00 by writing a check for $200.00.

Replenished the petty cash fund by writing a check for $288.00. On this date, the fund consisted of $122.00 in cash and these petty cash receipts: postage expense $140.00, entertainment expense $105.60, and freight-out $41.40.

Journalize the petty cash transactions.