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 $146.00 issued to the petty cash custodian. 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: 1 31 $59.00 2.07 Currency Coins Expenditure receipts (vouchers): Supplies Miscellaneous items Postage Freight-Out $24.73 15.03 38.33 5.43 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.) Date Account Titles and Explanation Debit Credit Oct. 1 Oct. 31