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. Sort the payments into the appropriate categories and total the expenditures in each category.

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 cashler. 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 $8.45 postage to express mail a contract to a client. 14 Reimbursed Adina Sharon, the manager, $73 for business mileage on her car. 20 Purchased stationery for $67.77 that is immediately used. 23 Paid a courier $17 to deliver merchandise sold to a customer, terms FOB destination 25 Paid $11.60 CoD shipping charges on merchandise purchased for resale, terms FOB shipping point. 27 Paid $51 for postage expenses 28 The fund had $23.05 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 $120 to a total of $470