Halifax Fitness Consulting completed the following petty cash transactions during February 2023: Feb. 2 Prepared a $4,360 cheque, cashed it, and gave the proceeds and the petty cash box to Nick Reed, the petty cashier. 5 Purchased paper for the copier, $262. 9 Paid $454 COD charges on merchandise purchased for resale. Assume Halifax Fitness Consulting uses the perpetual method to account for merchandise inventory. 12 Paid $208 postage to express mail a contract to a client. 14 Reimbursed Kim Marin, the manager of the business, $1,804 for business auto expenses. 20 Purchased stationery, $797. 23 Paid a courier $13 to deliver merchandise sold to a customer. 25 Paid $20 COD charges on merchandise purchased for resale. 28 Paid $24 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 $11 in cash in the fund. In addition, the size of the petty cash fund was increased to $10,300. 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