During October, Sandhill Company experiences the following transactions in establishing a petty cash fund: A petty cash fund is established with a check for $270.00 issued to the petty cash Oct. 1 custodian. 31 A count of the petty cash fund disclosed the following items: Currency Coins Expenditure receipts (vouchers): Office supplies Telephone, Internet, and fax Postage Freight-out $24.40 31.30 165.00 10.60 31 A check was written to reimburse the fund and increase the fund to $300. $32.00 0.80 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.)