During October, Sheridan Company experiences the following transactions in establishing a petty cash fund. Oct. A petty cash fund is established with a check for $147.00 issued to the petty cash custodian. 1 31. A check was written to reimburse the fund and increase the fund to $197.00. A count of the petty cash fund disciosed the following items: Journalize the entries in October that pertain to the petty cash fund. (Round answers to 2 decimal places, eg. 52.75 , Credit occount titles are outomatically indented when amount is entered. Do not indent manually.).