February 2	Wrote a $340 check to establish a petty cash fund.
February 5	Purchased paper for the copier for $14.95 that is immediately used.
February 9	Paid $42.50 shipping charges (transportation-in) on merchandise purchased for resale, terms FOB shipping point. These costs are added to merchandise inventory.
February 12	Paid $8.35 postage to deliver a contract to a client.
February 14	Reimbursed Adina Sharon, the manager, $71 for mileage on her car.
February 20	Purchased office paper for $69.77 that is immediately used.
February 23	Paid a courier $24 to deliver merchandise sold to a customer, terms FOB destination.
February 25	Paid $10.80 shipping charges (transportation-in) on merchandise purchased for resale, terms FOB shipping point. These costs are added to merchandise inventory.
February 27	Paid $58 for postage expenses.
February 28	The fund had $24.96 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 $150 to a total of $490.

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.

Journal entry worksheet Wrote a $340 check to establish a petty cash fund. Note: Enter debits before credits. 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. (Round your answers to 2 decimal places.) Prepare the journal entries for required 2 to both (a) reimburse and (b) increase the fund amount. (Round your answers to 2 decimal places.) Journal entry worksheet Note: Enter debits before credits. Prepare the journal entries for required 2 to both (a) reimburse and (b) increase the fund amount. (Round your answers to 2 decimal places.) Journal entry worksheet Note: Enter debits before credits