During October, Crane Company experiences the following transactions in establishing a petty cash fund. Oct. A petty cash fund is established with a check for $147.00 issued to the petty cash custodian. 1 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 Coins Expenditure receipts (vouchers): Supplies $24.84 Miscellaneous items 15.14 Postage: 38.44 Freight-Out 5.54 $59.00 1.96 Journalize the entries in October that pertain to the petty cash fund. (Round answers to 2 decimal places, eg. 52.75. Credit account titles are automatically indented when amount is entered. Do not indent manually.)