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.
31 A count of the petty cash fund disclosed the following items:
Currency ...... $7.00
Coins ........ 0.40
Expenditure receipts (vouchers):
Office supplies ....... $26.10
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.