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

Oct. $.$ A petty cash fund is established with a check for $$146\mathrm{.}00$ issued to the petty cash cust dian.

$1$

$31.$ A check was written to replenish the fund and increase the fund to $$196\mathrm{.}00.$ A count of the petty cash fund disclosed the follo

Currency

Coins

Expenditure receipts $($vouchers$)$:

Supplies

Telephone, Internet, and fax $($Miscellaneous expense$)$

Postage

Freight$-$out

$$59\mathrm{.}00$

$1\mathrm{.}97$