Nakashima Gallery had the following petty cash transactions in February of the current year.

Feb.	2		Wrote a $350 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 $14.55 that is immediately used.
	9		Paid $34.50 COD shipping charges on merchandise purchased 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, $71 for business mileage on her car.
	20		Purchased stationery for $68.77 that is immediately used.
	23		Paid a courier $21 to deliver merchandise sold to a customer, terms FOB destination.
	25		Paid $12.00 COD shipping charges on merchandise purchased for resale, terms FOB shipping point.
	27		Paid $58 for postage expenses.
	28		The fund had $23.45 remaining in the petty cash box. Sorted the petty cash receipts by accounts affected and exchanged them for a check to reimburse the fund for expenditures.
	28		The petty cash fund amount is increased by $70 to a total of $420.

Prepare the journal entry to establish a petty cash fund