During October, Sunland Company experiences the following transactions in establishing a petty cash fund: Oct. 1 31 A petty cash fund is established with a check for $180.00 issued to the petty cash custodian. A count of the petty cash fund disclosed the following items: Currency $19.00 Coins 0.20 Expenditure receipts (vouchers): Office supplies $27.70 Telephone, Internet, and fax 29.30 Postage 90.00 Freight-out 9.80 A check was written to reimburse the fund and increase the fund to $210. 31 Date Account Titles and Explanation Debit Credit (To replenish petty cash fund)