ON OCTOBER 1, 2018, FOSTER COMPANY ESTABLISHES AN IMPREST PETTY CASH FUND BY ISSUING A CHECK FOR $2,000 TO MARY MANN, THE CUSTODIAN OF THE PETTY CASH FUND. ON OCTOBER 31, 2018, MARY MANN SUBMITTED THE FOLLOWING PAID PETTY CASH RECEIPTS FOR REPLENISHMENT OF THE PETTY CASH FUND WHEN THERE IS $550 CASH IN THE FUND: FREIGHT-IN $270; OFFICE SUPPLIES EXPENSE 350; ENTERTAINMENT OF CLIENTS 600; POSTAGE EXPENSE 200. INSTRUCTIONS PREPARE THE JOURNAL ENTRIES REQUIRED TO ESTABLISH THE PETTY CASH FUND ON OCTOBER 1 AND THE REPLENISHMENT OF THE FUND ON OCTOBER 31