Question - During October, Eastern Light Company experiences the following transactions in establishing a petty cash fund.

Oct. 1    A petty cash fund is established with a check for $100 issued to the petty cash custodian.

Oct. 31  A count of the petty cash fund disclosed the following items:

Currency                                                                   $6.89    

Coins                                                                          0.40       

Expenditures receipts (vouchers):                                           

Office supplies                                  $28.10                   

Telephone, Internet, and fax               13.51                     

Postage                                             42.00                     

Freight-out                                         6.99                        

Oct. 31  A check was written to reimburse the fund and increase the fund to $200.

Journalize the entries in October that pertain to the petty cash fund.