4.On October 1, 2020, Herman Company establishes an imprest petty cash fund by issuing a check for $200 to Jill Gray, the custodian of the petty cash fund. On October 31, 2020, Jill Gray submitted the following paid petty cash receipts for replenishment of the petty cash fund when there is $47 cash in the fund: Freight-Out Supplies Expense Entertainment of Clients Postage Expense Instructions $27 35 60 28 Prepare the journal entries required to establish the petty cash fund on October 1 and the replenishment of the fund on October 31.