During October, Pharoah Company experiences the following transactions in establishing a petty cash fund:

Oct.	1		A petty cash fund is established with a check for $240.00 issued to the petty cash custodian.
	31		A count of the petty cash fund disclosed the following items:
				Currency		$24.00
				Coins		0.40
				Expenditure receipts (vouchers):
				Office supplies	$39.90
				Telephone, Internet, and fax	25.90
				Postage	135.00
				Freight-out	8.70
	31		A check was written to reimburse the fund and increase the fund to $270.

Journalize the entries in October that pertain to the petty cash fund. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Enter answers to 2 decimal places, e.g. 25.20. Record entries in the order displayed in the problem statement.)