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Current Attempt in Progress Vaughn Company maintains a petty cash fund for small expenditures. These transactions occurred during the month of August.
August 1
Established the petty cash fu nd bywriting a check payable to the petty cash custodian for $210.
August 15
Replenished the petty cash fund by writing a check for $206.60. On this date, the fund consisted of $3.40 in cash and these petty cash receipts: freight-out $92.00, entertainment expense $46.20, postage expense $41.20, and miscellaneous expense $25.90.
August 16
Increased the amount of the petty cash fund to $310 by writing a check for $100.00.
August 31
Replenished the petty cash fund by writing a check for $294.40. On this date, the fund consisted of $15.60 in cash and these petty cash receipts: postage expense $142.00, entertainment expense $96.10, and freight-out $54.60.
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