Nakashima Gallery had the following petty cash transactions in February of the current year. Nakashima uses the perpetual system to account for merchandise inventory.

February $2$ Wrote a $$350$ check to establish a petty cash fund.

February $5$ Purchased paper for the copier for $$14\mathrm{.}95$ that is immediately used.

February $9$ Paid $$34\mathrm{.}50$ shipping charges $($transportation$-$in$)$ on merchandise purchased for resale, terms FOB shipping point. These costs are added to merchandise inventory.

February $12$ Paid $$7\mathrm{.}85$ postage to deliver a contract to a client.

February $14$ Reimbursed Adina Sharon, the manager, $$70$ for mileage on her car.

February $20$ Purchased office paper for $$69\mathrm{.}77$ that is immediately used.

February $23$ Paid a courier $$20$ to deliver merchandise sold to a customer, terms FOB destination.

February $25$ Paid $$10\mathrm{.}90$ shipping charges $($transportation$-$in$)$ on merchandise purchased for resale, terms FOB shipping point. These costs are added to merchandise inventory.

February $27$ Paid $$54$ for postage expenses.

February $28$ The fund had $$22\mathrm{.}20$ 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.

February $28$ The petty cash fund amount is increased by $$140$ to a total of $$490.$

Required:

Prepare the journal entry to establish the petty cash fund.

Prepare a petty cash payments report for February with these categories: delivery expense, mileage expense, postage expense, merchandise inventory $($for transportation$-$in$),$ and office supplies expense.

Prepare the journal entries for required $2$ to both $($a$)$ reimburse and $($b$)$ increase the fund amount.