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 $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 2.00 Currency Coins Expenditure receipts (vouchers): Supplies Miscellaneous items Postage Freight-Out $24.80 15.10 38.40 5.50 Journalize the entries in October that pertain to the petty cash fund. (Round answers to 2 decimal places, s. 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 Petty Cash 1457 cash Oct. 31 Supplies Miscella Casho