Exercise 11.10		Petty cash fund transactions

During October, Hair Styles Pty Ltd experiences the following transactions in establishing a petty cash fund.

Oct. 1	A petty cash fund is established with a cheque for $130 issued to the petty cash custodian.
Oct. 31	A count of the petty cash fund disclosed the following items:
	Currency (notes)	$7.80
	Coins	0.50
	Expenditures receipts (vouchers):
	Office supplies	$36.50
	Telephone and fax	21.30
	Postage	53.70
	Freight-out	8.80
Oct. 31	A cheque was written to reimburse the fund and increase the fund to $260.

Required

Journalise the entries in October that pertain to the petty cash fund.