Loucks Company established a $200 petty cash fund on October 2, 2021. The fund is replenished at the end of each month. At the end of October 2021, the fund contained $37 in cash and the following receipts:

Office supplies .......................$ 76
Advertising ................................48
Postage .....................................20
Miscellaneous .........................19

Required:
Prepare the necessary general journal entries to establish the petty cash fund on October 2 and to replenish the fund on October 31.