Halifax Fitness Consulting completed the following petty cash transactions during February 2023: Feb. 2 Prepared a $1,360 cheque, cashed it, and gave the proceeds and the petty cash box to Nick Reed, the petty cashier, 5 Purchased paper for the copier, $82. 9 Paid $142 COD charges on merchandise purchased for resale. Assume Halifax Fitness Consulting uses the perpetual method to account for merchandise inventory 12 Paid $64 postage to express mail a contract to a client. 14 Reimbursed Kim Marin, the manager of the business, $556 for business auto expenses. 20 Purchased stationery, $245. 23 Paid a courier $32 to deliver merchandise sold to a customer. 25 Paid $80 COD charges on merchandise purchased for resale. 28 Paid $96 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 $8 in cash in the fund. In addition, the size of the petty cash fund was increased to $1,900. Required: 1. Prepare a journal entry to record establishing the petty cash fund. View transaction list Journal entry worksheet < 1 Record the entry to establish the fund. Note: Enter debits before credits Date Feb. 21 General Journal Debit Credit