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 $14.95 that is immediately used. 9 Paid $44.58 COD shipping charges on merchandise purchased for resale, terms FOB shipping point. Nakashima uses the perpetual system to account for merchandise inventory 12 Paid $7.05 postage to express mail a contract to a client 14 Reimbursed Adina Sharon, the manager, $72 for business mileage on her car. 20 Purchased stationery for $67.77 that is immediately used. 23 Paid a courier $15 to deliver merchandise sold to a customer, terms FOB destination. 25 Paid $11.40 coD shipping charges on merchandise purchased for resale, terms FOB shipping point. 27 Paid $51 for postage expenses. Required: (1) Prepare the journal entry to establish the petty cash fund. (2) 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. (3) Prepare the journal entries for required 2 to both (a) reimburse and (b) increase the fund amount.