During October, Central 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 cash fund.

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