*E7.18 (LO 5), AP During October, Bismark Light Company experiences the following transactions in establishing a petty cash fund. Prepare journal entries for a petty cash fund. 31 $59.00 0.70 Oct. A petty cash fund is established with a check for $150 issued to the petty cash custodian. 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 Coins Expenditure receipts (vouchers): Supplies Telephone, Internet, and fax Postage Freight-out Instructions Journalize the entries in October that pertain to the petty cash fund. $26.10 16.40 39.70 6.80