On October 1, 2021, Marin Company establishes a petty cash fund by issuing a cheque for $230 to Woody Wood, the custodian of the petty cash fund. On October 31, 2021, Woody Wood submitted the following paid petty cash receipts for replenishment of the petty cash fund when there is $12 cash in the fund: Freight in $30 Supplies Expense 89 Entertainment of Clients 64 Postage Expense 28 Prepare the journal entries required to establish the petty cash fund on October 1 and the replenishment of the fund on October 31. The company uses a perpetual inventory system. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit