Exercise 238 Your answer is partially correct. Try again. During October, Guiding Light Company experiences the following transactions in establishing a petty cash fund. Oct. 1 A petty cash fund is established with a check for $150 Issued to the petty cash custodian. 31 A count of the petty cash fund disclosed the following items: Currency Coins Expenditure receipts (vouchers) $19.00 0.40 Office supplies Telephone, Internet, and fax Postage Freight-out $28.10 16,40 75.00 6.80 31 A check was written to reimburse the fund and increase the fund to $200. ournalize the entries in October that pertain to the petty cash fund. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Enter answers to 2 decimal places, e.g. 25.20. Record entries in the order displayed in the problem statement.) Date Account Titles and Explanation Oct. 1 Petty Cash Debit Credit 150 Cash 150 31 Supplies 2B.10 Miscellaneous Expense Postage Expense Freight-Out 16.40 75 6.80 Cash Over and Short No Entry 31 Petty Cash 200 Cash 200