On October 1, 2014 Ellington company establishes an imprest petty cash fund by issuing a check for 200 to Erin Angelo, The custodian of a petty cash fund. On October 31, 2014 Erin Angelo submitted the following paid a petty cash receipts for replenishment of the petty cash fund when there is $32 in the fund Freight -in 28 Supplies expense. 42 Entertainment of clients. 65 Postage expense. 30 Prepare the journal entries required to establish the petty cash fund on October 1 and the replenishment of the fund on October 31