On October 2, 2020, Ahmad.4 Manufacturing Company established a petty cash fund by issuing a check for 350 to the custodian of the petty cash fund. On October 31, 2020, The custodian submitted the following paid petty cash vouchers for replenishment of the petty cash fund when there is 15 cash in the fund 145 Freight-in 55 Office Supplies Expense 89 Entertainment of clients 50 Postage Expense The journal entry to establish the petty cash fund would include a