Loucks Company established a $330 petty cash fund on October 2, 2018. The fund is replenished at the end of each month. At the end of October 2018, the fund contained $89 in cash and the following receipts:

Office supplies $ 102

Lunch with client 74

Postage 33

Miscellaneous 32

Required: Prepare the necessary general journal entries to establish the petty cash fund on October 2 and to replenish the fund on October 31. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)