During October, Oriole Company experiences the following transactions in establishing a petty cash fund. Oct. 1 A petty cash fund is established with a check for $147.00 issued to the petty cash custodian. 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: $59.00 2.10 Currency Coins Expenditure receipts (vouchers): Supplies Telephone, Internet, and fax Postage Freight-Out $24.70 15.00 38.30 5.40 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.) Debit Credit Date Account Titles and Explanation Oct. 1 Oct. 31