During October, Wichita Light Company experiences the following transactions in establishing a petty cash fund.
Oct. 1 A petty cash fund is established with a check for $150 issued to the petty cash custodian. 31 A check was written to reimburse the fund and increase the fund to $200. A count of the petty cash fund disclosed the following items:

Instructions
Journalize the entries in October that pertain to the petty cashfund.

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Currency CoinS $59.00 0.70 Expenditure receipts (vouchers): Supplies Telephone, Internet, and fax Postage Freight-out $26.10 16.40 39.70 6.80