Kael 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 $200.
15.  Replenished the petty cash fund by writing a check for $175. On this date, the fund consisted of $25 in cash and these petty cash receipts: freight-out $74.40, entertainment expense $36, postage expense $33.70, and miscellaneous expense $27.50.
16.  Increased the amount of the petty cash fund to $400 by writing a check for $200.
31. Replenished the petty cash fund by writing a check for $283. On this date, the fund consisted of $117 in cash and these petty cash receipts: postage expense $145, entertainment expense $90.60, and freight-out $46.40.

Instructions
a. Journalize the petty cash transactions.
b. Post to the Petty Cash account.
c. What internal control features exist in a petty cash fund?