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

Feb.		2		Wrote a $350 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 $14.75 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, $66 for business mileage on her car.
		20		Purchased stationery for $68.77 that is immediately used.
		23		Paid a courier $22 to deliver merchandise sold to a customer, terms FOB destination.
		25		Paid $10.80 COD shipping charges on merchandise purchased for resale, terms FOB shipping point.
		27		Paid $54 for postage expenses.
		28		The fund had $24.51 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 $60 to a total of $410.

Record the reimbursement of the petty cash fund.

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
Feb 28		22.00
	Mileage expense	66.00
	Postage expense	61.25
	Office supplies expense	83.52
	Cash over and short