Feb. 2 wrote a $360 check, cashed it, and gave the proceeds and the petty cashbox to chloe addison, the petty cashier.
5 purchased paper for the copier for $15.55 that is immediately used.
9 paid $44.50 cod shipping charges on merchandise purchased for resale, terms fob shipping point. nakashima uses the perpetual system to account for merchandise inventory.
12 paid $7.85 postage to deliver a contract to a client.
14 reimbursed adina sharon, the manager, $69 for mileage on her car.
20 purchased stationery for $69.77 that is immediately used.
23 paid a courier $24 to deliver merchandise sold to a customer, terms fob destination.
25 paid $10.50 cod shipping charges on merchandise purchased for resale, terms fob shipping point.
27 paid $53 for postage expenses.
28 the fund had $24.96 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 $110 to a total of $470.