A table for a monthly bank reconciliation dated September 30 is given below. For each item 1 through 12, indicate whether the item should be added to or subtracted from the book or bank balance, and whether it should or should not appear on the reconciliation. (Select the answers in the appropriate cells. Leave no cells blank. Be certain to select "NA" in fields which are not applicable.) Item 1. Checks outstanding on August 31 that cleared the bank in September. 2. Deposits mailed to the bank on September 30 had not been recorded by the bank until October 2. 3. A note receivable is collected by the bank for the company, but it is not yet recorded by the company. 4. The company hired a new treasurer. 5. Outstanding checks to suppliers existed at the end of September. 6. The company had outstanding checks to employees on September 30. 7. Check written against the company's account and cleared by the bank erroneously not recorded by the company's recordkeeper. 8. The bank received an electronic funds transfer (EFT) and deposited the amount in the company's account on September 30. The company has not yet recorded this EFT. 9. Night deposit made on September 30 after the bank closed. 10. Deposits in transit as of September 30 were not recorded by the bank until October 3. 11. Interest was earned by the company on the cash balance it had with the bank. The company has not yet recorded this interest. 12. The company made a month-end accrual for wages earned but not yet paid. Debit or Bank Balance Book Balance Credit to Cash Account Shown or Not Shown on Reconciliation Nakashima Gallery had the following petty cash transactions in February of the current year. Nakashima uses the perpetual system to account for merchandise inventory. February 2 Wrote a $350 check to establish a petty cash fund. February 5 Purchased paper for the copier for $16.35 that is immediately used. February 9 Paid $36.50 shipping charges (transportation-in) on merchandise purchased for resale, terms FOB shipping point. These costs are added to merchandise inventory. February 12 Paid $8.05 postage to deliver a contract to a client. February 14 Reimbursed Adina Sharon, the manager, $74 for mileage on her car. February 20 Purchased office paper for $66.77 that is immediately used. February 23 Paid a courier $22 to deliver merchandise sold to a customer, terms FOB destination. February 25 Paid $10.30 shipping charges (transportation-in) on merchandise purchased for resale, terms FOB shipping point. These costs are added to merchandise inventory. February 27 Paid $57 for postage expenses. February 28 The fund had $24.38 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. February 28 The petty cash fund amount is increased by $80 to a total of $430. 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. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3