During October, Bismark Light Company experiences the following transactions in establishing a petty cash fund. Prepare a cash budget for two months. (LO 4), AP Prepare journal entries for a petty cash fund. (LO 5), AP Oct. 1 31 A petty cash fund is established with a check for $150 issued to the petty cash custodian. A check was written to reimburse the fund and increase the fund to $200. A count of the petty cash fund disclosed the following items: Instructions Currency Coins Expenditure receipts (vouchers): Supplies Telephone, Internet, and fax Postage Freight-out $59.00 0.70 6.80 Journalize the entries in October that pertain to the petty cash fund.