Nakashima Gallery had the following petty cash transactions in February of the current year. Nakashima uses the perpetual system to account for merchandise inventory. Feb 2 Write a $400 check to establish a petty cash fund. Feb 5 Purchased paper for the copier for $14.15 that is immediately used. Paid $32.50 shipping charges (transportation in) on merchandise purchased for Fab 9 resale, terms FOB shipping point. These costs are added to merchandise inventory. Feb 12 Paid $7.95 postage to deliver a contract to a client Feb 14 Reimbursed Adina Sharon, the manager, $68 for mileage on her car. Feb 20 Purchased ofce paper for $67]? that is immediately used. Feb 23 Paid a courier $20 to deliver merchandise sold to a customer, terms FOB destination