Wrote a exist150 check, cashed it, and gave the proceeds and the petty cashbox to Chloe Addison, the petty cashier. Purchased bond paper for the copier for exist14.55 that is immediately used. Paid exist34.50 Coo shipping charges on merchandise purchased for resale, terms FOB shipping point. Nakashima uses the perpetual system to account for merchandise inventory. Paid exist8, 45 postage to express mail a contract to a client. Reimbursed Adina Sharon, the manager, exist73 for business mileage on her car. Purchased stationary for exist66.77 that is immediately used. Paid a courier exist6 to deliver merchandise sold to a customer, terms POB destination. Paid exist10, 90 COD shipping charges on merchandise purchased for resale, terms FOB shipping point. Paid exist55 for postage expenses. The fund had exist23.89 remaining in the petty cash box. Sorted the petty cash receipts by accounts affected and exchanged then for a check to reimburse the fund for expenditures. The petty cash fund cash fund amount is increased by exist140 to a total of exist490. Prepare the journal entry to establish the petty cash fund. 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. Prepare the journal entries for required 2 to both (a) reimburse and (b) increase the fund amount