During October, Crane Company experiences the following transactions in establishing a petty cash fund. Oct. 1 A petty cash fund is established with a check for $147.00 issued to the petty cash custodian. 31 A check was written to reimburse the fund and increase the fund to $197.00. A count of the petty cash fund disclosed the following items:Currency - $59.00Coins - 0.70Expenditure receipts (vouchers): Supplies - $26.10 Telephone, Internet, and fax - 16.40 Postage - 39.70 Freight-Out - 6.80 Journalize the entries in October that pertain to the petty cash fund. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)