February 2 Wrote a $350 check to establish a pretty cash fund. February 5 Purchased paper for the copier for $15.95 that is immediately used. February 9 Paid $32.50 shipping charges (transportation-in) on merchandise purchased for resale, terms FOB shipping point. These costs are added to merchandise inventory. February 12 Paid $8.25 postage to deliver a contract to a client. February 14 Reimbursed office paper for $66.77 that is immediately used. Reimbursed Adina Sharon, the manager, $67 for mileage on her car. February 20 purchased office paper for $66.77 that is immediately used. February 23 Paid a courier $21 to deliver merchandise sold to a customer, term FOB destination. February 25 Paid $11.60 shipping charges (transportation-in) on merchandise purchased for resale, terms FOB shipping point. These costs are added to merchandise inventory. February 27 Paid $55 for postage expense. February 28 The fund had $24.72 remaining in the pretty cashbox. Sorted the petty cash receipts by accounts affected and exchange them for a check to reimburse the fund for expenditures. February 28 The petty cast fund amount is increased by $130 to a total of $480. 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