Nakashima Gallery had the following petty cash transactions in February of the cutrent year. Nakashima uses the perpetuai system to account for merchandise inventory. February 2 Wrote a $350 check to establish a petty cash fund. February 5 Purchased paper for the copler for $16,15 that is imedfately used. February 9 Paid \$44.56 shipping charges (transportation-in) on merchandike purchased for resale, teras foe shipping point. These costs are added to merchandise inventory. February 12 Paid $8.45 postage to deliver a contract to a client. February 14 Reimbursed Adina Sharon, the manager, $72 for mileage on her car. February 28 Purchased office paper for $69.77 that is imediately used. February 23 Paid a courier $22 to deliver merchandise sold to a custoner, terms fob destination. February 25 Paid $11.69 shipping charges (transportation-in) on merchandise purchased for resale, teras Fcel shipping point, These costs are added to merchandise inventory. February 27 Paid $57 for postage expenses. February 28 The fund had $23.18 renaining in the petty cashbox. Sorted the petty cash recelpts by accounts affected and exchanged then for a check to reimburse the fund for expenditures. February 28 The petty cash fund amount is increased by $128 to a total of $470. Required: 1. Prepare the joumal entry to establish the petty cash fund. 2. Prepare a petty cash payments report for February with these categories delivery expense, mileage expense, postage experise, 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. Prepare a petty cash payments report for February with these categories: delivery expense, mileage ex expense, merchandise inventory (for transportation-in), and office supplies expense. (Round your answ places.) Journal entry worksheet Record the reimbursement of the petty cash fund. Note: Enter debits before credits. Journal entry worksheet Record the increase of the petty cash fund. Note: Enter debits before credits