During October, Sheridan Company experiences the following transactions in establishing a petty cash fund: Oct. 1 A petty cash fund is established with a check for $210.00 issued to the petty cash custodian. 31 A count of the petty cash fund disclosed the following items: 30.000.60 31 A check was written to reimburse the fund and increase the fund to $280. Account Titles and Explanation Debit Credit