During October, Guiding Light Company experiences the following transactions Prepare journal entries for a in establishing a petty cash fund. petty cash fund.

Oct. 1 A petty cash fund is established with a check for $100 issued to the petty Soe cash custodian.

31 A count of the petty cash fund disclosed the following items:

Currency $5.00 Coins 0.40 Expenditure receipts (vouchers):

Office supplies $28.10 Telephone, Internet, and fax 16.40 Postage 42.00 Freight-out 6.80 31. A check was written to reimburse the fund and increase the fund to $200.

Instructions Journalize the entries in October that pertain to the petty cash fund.