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

During October, Guiding 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.
31 A count of the petty cash fund disclosed the following items:
Currency $5.00
Coins 0.40
Expenditure receipts (vouchers):
Office supplies $28.10
Telephone, Internet, and fax 16.40
Postage 42.00
Freight-out 6.80
31 A check was written to reimburse the fund and increase the fund to $200.
Instructions
Journalize the entries in October that pertain to the petty cash fund.

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