$2$ Wrote a $$350$ check to establish a petty cash fund. $5$ Purchased

paper for the copier for $$14\mathrm{.}75$ that is immediately used. $9$ Paid

$$38\mathrm{.}50$ shipping charges $($transportation$-$in$)$ on merchandise

purchased for resale, terms FOB shipping point. These costs are

added to merchandise inventory. $12$ Paid $$7\mathrm{.}95$ postage to deliver a

contract to a client. $14$ Reimbursed Adina Sharon, the manager, $$66$

for mileage on her car. $20$ Purchased office paper for $$66\mathrm{.}77$ that

is immediately used. $23$ Paid a courier $$15$ to deliver merchandise

sold to a customer, terms FOB destination. $25$ Paid $$11\mathrm{.}80$ shipping

charges $($transportation$-$in$)$ on merchandise purchased for resale,

terms FOB shipping point. These costs are added to merchandise

inventory. $27$ Paid $$52$ for postage expenses. $28$ The fund had $$23\mathrm{.}26$

remaining in the petty cashbox. Sorted the petty cash receipts by

accounts affected and exchanged them for a check to reimburse the

fund for expenditures. $28$ The petty cash fund amount is increased

by $$120$ to a total of $$470.$ Required: $1.$ Prepare the journal entry

to establish the petty cash fund. $2.$ Prepare a petty cash payments

report for February with these categories: delivery expense,

mileage expense, postage expense, merchandise inventory $($for

transportation$-$in$),$ and office supplies expense. $3.$ Prepare the

journal entries for required $2$ to both $($a$)$ reimburse and $($b$)$

increase the fund amount.$$