During October, Pharoah Corspany experiences the following transactions in establishing a petty cash fund. Oct. A petty cash fund is established with a check for $147.00 issued to the petty cash custodian. 1 31 Acheck 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 2.00 Expenditure receipts (vouchers); Supplies $24.80 Miscellaneous items 15.10 Postage 38.40 Freight-Out 5.50 Joumalize the entries in October that pertain to the petty cash fund. (Round answers to 2 decimal places, eg, 52,75. Credit account titles are automatically indenter when amount is enteret. Do not indent manually) Date Account Titles and Explanation Debit Credit Oct. 1 Oct. 31