Exercise 7-18 During October, Crane Company experiences the following transactions in establishing a petty cash fund. Oct. 1 A petty cash fund is established with a check for $147.00 issued to the petty cash custodian. 31 A check was written to reimburse the fund and increase the fund to $197.00. A count of the petty cash fund disclosed the following items: $59.00 2.18 Currency Coins Expenditure receipts (vouchers): Supplies Miscellaneous items Postage Freight-Out $24.62 14.92 38.22 5.32 Journalize the entries in October that pertain to the petty cash fund. (Round answers to 2 decimal places, e.g. 52.75. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Journalize the entries in October that pertain to the petty cash fund. (Round answers to 2 decimal places, e.g. 52.75. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Oct. 1 Petty Cash 147 Cash 147 Oct. 31 Supplies 24.62 Miscellaneous Expense 14.92 Postage Expense 38.22 Freight-Out 5.32 Cash Over and Short Petty Cash Cash