Journalize the entries in October that pertain to the petty cash fund.
Oct. 1 A petty cash fund is established with a check for $147.00 issued to the petty cash custodian.
31 A check was written to reimburse the fund and increase the fund to $197.00. A count of the petty cash fund disclosed the following items:
Currency $59.00
Coins 1.96
Expenditure receipts (vouchers):
Supplies $24.84
Telephone, Internet, and fax 15.14
Postage 38.44
Freight-Out 5.54