EcoMart establishes a $1,050 petty cash fund on May 2. On May 30, the fund shows $326 in cash along with receipts for the following expenditures: transportation-in, $120; postage expenses, $369; and miscellaneous expenses, $240. The petty cashier could not account for a $5 overage in the fund. The company uses the perpetual system in accounting for merchandise inventory.

Prepare the 

(1) May 2 entry to establish the fund, 

(2) May 30 entry to reimburse the fund

(3) June 1 entry to increase the fund to $1,200.