Can you sneer this questions?

PART III PETTY CASH FUND ENTRIES (pointsl On October 1, 2017, Foster Company establishes an imprest petty cash fund by issuing a check for $200 to Mary Mann, the custodian of the petty cash fund. On October 31, 2017, Mary Mann submitted the following paid petty cash receipts for replenishment of the petty cash fund when there is $55 cash in the fund: Freight-in $27 Office Supplies Expense 35 Entertainment of Clients 60 Postage Expense 20 After replenishing the fund on October 31, Foster Company decides to decrease the fund from $200 to $150. Instructions Prepare the October 1 journal entry required to (1) establish the petty cash fund and the October 31 journal entries to (2) replenishment the fund and (3) record the reduction of the fund