During October, Carla Vista Company experiences the following transactions in establishing a petty cash fund Oct. 1 A petty cash fund is established with a check for $146.00 issued to the petty cash custodian. 31 A check was written to reimburse the fund and increase the fund to $196.00. A count of the petty cash fund disclosed the following items: Currency Coins Expenditure receipts (vouchers): $59.00 2.03 Supplies Telephone, Internet, and fax Postage Freight-Out $24.77 15.07 38.37 5.47 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.)