2. On October 1, 2022, Finley Company establishes a petty cash fund by issuing a check for $200 to Sara Mead, the custodian of the petty cash fund. On October 31, 2022, Sara Mead submitted the following paid petty cash vouchers for replenishment of the petty cash fund when there is $7 cash in the fund: $70 Freight-in Supplies Expense Entertainment of Clients 35 60 Postage Expense 23 Instructions Prepare the journal entries required to establish the petty cash fund on October 1 and the replenishment of the fund on October 31