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		Wrote a $360 check to establish a petty cash fund.
		5		Purchased paper for the copier for $15.55 that is immediately used.
		9		Paid $32.50 shipping charges (transportation-in) on merchandise purchased for resale, terms FOB shipping point. These costs are added to merchandise inventory.
		12		Paid $6.95 postage to deliver a contract to a client.
		14		Reimbursed Adina Sharon, the manager, $74 for mileage on her car.
		20		Purchased office paper for $66.77 that is immediately used.
		23		Paid a courier $17 to deliver merchandise sold to a customer, terms FOB destination.
		25		Paid $10.50 shipping charges (transportation-in) on merchandise purchased for resale, terms FOB shipping point. These costs are added to merchandise inventory.
		27		Paid $54 for postage expenses.
		28		The fund had $23.28 remaining in the petty cashbox. 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 $430.

Prepare the journal entries for required 2 to both (a) reimburse and (b) increase the fund amount. (Round your answers to 2 decimal places.)

No	Date	General Journal	Debit	Credit
1	Feb 28	Delivery expenseselected answer correct	17.00selected answer correct	not attempted
		Mileage expenseselected answer correct	74.00selected answer correct	not attempted
		Postage expenseselected answer correct	60.95selected answer correct	not attempted
		Merchandise inventoryselected answer correct	43.00selected answer correct	not attempted
		Office supplies expenseselected answer correct	82.32selected answer correct	not attempted
		Cash over and shortt	?	?
		Cash	?	?