During October, Pharoah Company experiences the following transactions in establishing a petty cash fund. A petty cash fund is established with a check for $ 147.00 issued to the petty cash custodian. Oct. 1 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: Currency $ 59.00 Coins 2.11 Expenditure receipts (vouchers): Supplies $ 24.69 Miscellaneous items 14.99 Postage 38.29 Freight-Out 5.39 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.) Date Account Titles and Explanation Debit Credit Oct. 1 Oct. 31 Save for Later