During October, Cullumber Company experiences the following transactions in establishing a petty cash fund: Oct. 1 A petty cash fund is established with a check for $190.00 issued to the petty cash custodian. 31 A count of the petty cash fund disclosed the following items: Currency $30.00 Coins 0.70 Expenditure receipts (vouchers): Office supplies $30.00 Telephone, Internet, and fax 38.00 Postage 75.00 Freight-out 6.30 31 A check was written to reimburse the fund and increase the fund to $250. Journalize the entries in October that pertain to the petty cash fund. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Enter answers to 2 decimal places, e.g. 25.20. Record entries in the order displayed in the problem statement.) Date Account Titles and Explanation Debit Credit