Journalize the entries in October that pertain to the 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:

Currency	$59.00
Coins	1.96
Expenditure receipts (vouchers):
Supplies	$24.84
Telephone, Internet, and fax	15.14
Postage	38.44
Freight-Out	5.54