During October, Blossom Company experiences the following transactions in establishing a petty cash fund.

Oct. 1		A petty cash fund is established with a check for $147.00 issued to the petty cash custodian.
31		A check was written to reimburse the fund and increase the fund to $197.00. A count of the petty cash fund disclosed the following items:

Currency				$59.00
Coins				2.06
Expenditure receipts (vouchers):
Supplies		$24.74
Telephone, Internet, and fax		15.04
Postage		38.34
Freight-Out		5.44

Journalize the entries in October that pertain to the petty cash fund. (Round answers to 2 decimal places, e.g. 52.75. Credit account titles are automatically indented when amount is entered. Do not indent manually.)