E 7-24 Petty cash Appendix A Loucks Company established a $200 petty cash fund on October 2, 2013. The fund is replenished at the end of each month. At the end of October 2013, the fund contained $37 in cash and the following receipts: $76 Office supplies Lunch with client Postage Miscellaneous Required: Prepare the necessary general journal entries to establish the petty cash fund on October 2 and to replenish the fund on October 31