Nakashima Gallery had the following petty cash transactions in February of the current year Feb. 2 wrote a $400 check, cashed it, and gave the proceeds and the petty cashbox to chloe Addison, the petty cashier. 5 Purchased bond paper for the copier for $14.15 that is immediately used. 9 Paid $32.50 coD shipping charges on merchandise for resale, terms FoB shipping point Nakashima uses the perpetual system to account for merchandise inventory. 12 Paid $7.95 postage to express mail a contract to a client 14 Reimbursed Adina Sharon, the manager, $68 for business mileage on her car. 20 Purchased stationery for s67.77 immediately used 23 Paid a courier $20 to deliver merchandise sold to a terms FoB destination. 27 Paid $54 for coD charges on for resale, terms POB shipping point. postage expenses. 28 The fund had $120.42 remaining in the petty can hbox petty canh receipts accounts affected and 28 exchanged them for a check to fund for expenditures by amount increased by s100 to a total of s500. Required: 1. journal entry establish the cash fund. Prepare a petty cash payments report for February with these categories delivery expense, mileage expense, postage expense, the (or and office supplies Sort the payments into the appropriate categories and total expenditures in each category, 3. Prepare the journal entries for required 2 to both (a) reimburse and (b) increase the fund amount