On October 1, 2022, Ivanhoe Company establishes a petty cash fund by issuing a check for $250 to Barbara Jones, the custodian of the petty cash fund. On October 31, 2022, Barbara Jones submitted the following paid petty cash vouchers for replenishment of the petty cash fund when there is $40 cash in the fund: $80 Freight-in Supplies Expense Entertainment of Clients Postage Expense 54 Prepare the journal entries required to establish the petty cash fund on October 1 and the replenishment of the fund on October 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit