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 $146.00 issued to the petty cash custodian.
Oct. 31 A check was written to reimburse the fund and increase the fund to $196.00.

A count of the petty cash fund disclosed the following items:
Currency $59.00
Coins 2.07
Expenditure receipts (vouchers):
Supplies $24.73
Miscellaneous items 15.03
Postage 38.33
Freight-Out 5.43

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