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Exercise 7-15 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 $147.00 issued to the petty cash custodian. 31 A check was written to reimburse the fund and increase the fund to $197.00. A count of the petty cash fund disclosed the Currency Coins Expenditure receipts (vouchers): Supplies Telephone, Internet, and fax Postage Freight- Out $59.00 1.96 $24.84 15.14 38.44 5.54 Journalize the entries in October that pertain to the petty cash fund. (Round answers to 2 decimal places, e.g. 52.75. Cr Do not indent manually.) Date Account Titles and Explanation Debit Credit Oct. 1 Oct. 31