Nakashima gallery had the following petty cash transactions in february of the current year.

feb.

2

wrote a $400 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 $14.15 that is immediately used.

9

paid $32.50 cod shipping charges on merchandise purchased for resale, terms fob shipping point. nakashima uses the perpetual system to account for merchandise inventory.

12

paid $7.95 postage to express mail a contract to a client.

14

reimbursed adina sharon, the manager, $68 for business mileage on her car.

20

purchased stationery for $67.77 that is immediately used.

23

paid a courier $20 to deliver merchandise sold to a customer, terms fob destination.