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

Feb.	2		Wrote a $360 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 $14.95 that is immediately used.
	9		Paid $40.50 COD shipping charges on merchandise purchased for resale, terms FOB shipping point. Nakashima uses the perpetual system to account for merchandise inventory.
	12		Paid $7.25 postage to express mail a contract to a client.
	14		Reimbursed Adina Sharon, the manager, $67 for business mileage on her car.
	20		Purchased stationery for $68.77 that is immediately used.
	23		Paid a courier $18 to deliver merchandise sold to a customer, terms FOB destination.
	25		Paid $10.20 COD shipping charges on merchandise purchased for resale, terms FOB shipping point.
	27		Paid $59 for postage expenses.
	28		The fund had $21.69 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 $100 to a total of $460.

Problem 6-2A Part 1 Required: 1. Prepare the journal entry to establish the petty cash fund. view transaction list view general journal Journal Entry Worksheet Wrote a $360 check, cashed it, and gave the proceeds and the petty cashbox to Chloe Addison, the petty cashier. Date Feb. 02 General Jou rna Debit Credit Enter debits before credits done clear entry record entry References eBook & Resources Worksheet Problem 6-2A