During October, Bismark Light Company experiences the following transactions in establishing a petty cash fund. Oct. 1 A petty cash fund is established with a check for $150.00 issued to the petty cash custodian. Oct. 31 A check was written to reimburse the fund and increase the fund to $200.00.

A count of the petty cash fund disclosed the following items:

Currency $59.00

Coins 0.70

Expenditure receipts (vouchers): Supplies $26.1 Telephone, Internet, and fax 16.4 Postage 39.70 Freight-Out 6.8

Journalize the entries in October that pertain to the petty cash fund.