During October, Cullumber 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				$59.00
Coins				2.08
Expenditure receipts (vouchers):
Supplies		$24.72
Miscellaneous items		15.02
Postage		38.32
Freight-Out		5.42

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) Account Titles and Explanation Credit Date Debit Oct. 1 Oct. 31