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 $340 check to establish a petty cash fund.
		5		Purchased paper for the copier for $16.35 that is immediately used.
		9		Paid $30.50 shipping charges (transportation-in) on merchandise purchased for resale, terms FOB shipping point. These costs are added to merchandise inventory.
		12		Paid $8.95 postage to deliver a contract to a client.
		14		Reimbursed Adina Sharon, the manager, $71 for mileage on her car.
		20		Purchased office paper for $67.77 that is immediately used.
		23		Paid a courier $24 to deliver merchandise sold to a customer, terms FOB destination.
		25		Paid $12.10 shipping charges (transportation-in) on merchandise purchased for resale, terms FOB shipping point. These costs are added to merchandise inventory.
		27		Paid $53 for postage expenses.
		28		The fund had $23.47 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 $120 to a total of $460.

Required: 1. Prepare the journal entry to establish the petty cash fund. 2. 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. 3. Prepare the journal entries for required 2 to both (a) reimburse and (b) increase the fund amount.

Please use numbers and dates provided and place them on the proper charts as requested in my assignment.