learn.wileyplus.com Oct. 1 A petty cash fund is established with a check for $146.00 issued to the petty cash custodian. 31 A check was written to reimburse the fund and increase the fund to $196,00. A count of the petty cash fund disclosed the following items: $59.00 2.12 Currency Coins Expenditure receipts (vouchers): Supplies Miscellaneous items Postage Freight-Out $24.68 14.98 38.28 5.38 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.) late Account Titles and Explanation Debit Credit t. 1 Petty Cash 146 Cash 146 it. 31 Supplies 24.68 Miscellaneous Expense 14.98 AFE Postage Expense 38.28 Freight-Out 5.38 Cash Over and Short Petty Cash 50