Halifax Fitness Consulting completed the following petty cash transactions during February 2023:

Feb.	2	Prepared a $4,110 cheque, cashed it, and gave the proceeds and the petty cash box to Nick Reed, the petty cashier.
	5	Purchased paper for the copier, $247.
	9	Paid $428 COD charges on merchandise purchased for resale. Assume Halifax Fitness Consulting uses the perpetual method to account for merchandise inventory.
	12	Paid $196 postage to express mail a contract to a client.
	14	Reimbursed Kim Marin, the manager of the business, $1,700 for business auto expenses.
	20	Purchased stationery, $751.
	23	Paid a courier $12 to deliver merchandise sold to a customer.
	25	Paid $18 COD charges on merchandise purchased for resale.
	28	Paid $22 for stamps.
	28	Reed sorted the petty cash receipts by accounts affected and exchanged them for a cheque to reimburse the fund for expenditures. However, there was only $10 in cash in the fund. In addition, the size of the petty cash fund was increased to $9,600.

Required: 1. Prepare a journal entry to record establishing the petty cash fund.

2. Prepare a summary of petty cash payments.

3. Prepare the journal entry to record the reimbursement and the increase of the fund.