During October, Wichita Light Company experiences the following transactions in establishing a petty cash fund. Oct. 1 A petty cash fund is established with a check for $147 issued to the petty cash custocian. 31 A check was written to reimburse the fund and increase the fund to $197. A count of the petty cash fund disclosed the following items: Journalize the entries in October that pertain to the petty cash fund. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)