a.On July 31, the company's Cash account has $25,487 debit balance. but its July bank statement shows a $ 28.048 cash balance. b. Check Number 3031 for $1,590, Check Number 3065 for $571, and Check Number 3069 for $2,358 are outstanding checks as of July 31. c. Check Number 30565 for July rent expense was correctly written and drawn for $1,250 but was erroneously entered in the accounting records as $1,240. d. The July bank statement shows the bank collected $7,000 cash on a note for Branch. Branch had not recorded this event before receiving the statement. e. The bank statement shows an $805 NSF check. The check had been received from a customer, Evan Shaw. Branch has not yet recorded this check as NSF. F. The July statement shows a $11 bank service charge. It has not yet been recorded in miscellaneous expenses because no previous notification had been received. g. Branch's July 31 daily cash receipts of $8,132 were placed in the bank's night depository on that date but don not appear on the July 31 bank statement.

Required:

1. Prepare the journal entry to establish the pretty 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.