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 $150 issued to the petty cash custodian.
31		A check was written to reimburse the fund and increase the fund to $200. A count of the petty cash fund disclosed the following items:

Currency				$59.00
Coins				0.70
Expenditure receipts (vouchers):
Supplies		$26.10
Telephone, Internet, and fax		16.40
Postage		39.70
Freight-Out		6.80

150 is not the answer

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.) Date Account Titles and Explanation Debit Credit Oct. 1 TPetty Cash 150 cash 150 oct. 31 supplies 26.10 Miscellaneous Expense 16.40 39.70 Postage Expense Freight-Out Cash Over and Short 6.80 1.30 Petty Cash Cash 140.30