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.

Oct. 31 A count of the petty cash fund disclosed the following items:

Currency .......... $6.89

Coins ................. 0.40

Expenditures receipts (vouchers):

Office supplies ...... $28.10

Telephone, Internet, and fax . 13.51

Postage ............ 42.00

Freight-out .......... 6.99

Oct. 31 A check was written to reimburse the fund and increase the fund to $200.

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