A company established a petty cash fund in May of the current year and experienced the following transactions affecting the fund during May: MaY 1 Establish petty cash account in the amount of $300. maY 5 Paid for miscellaneous office supplies in the amount of $53.22. May 9 Reimbursed human resource manager for business lunch, $45.09. May 15 Paid for minor landscaping services, $75. May 22 Paid $65.00 for postage. May 31 Counted remaining cash and discovered that $56.34 remained. prepare the journal entry to lot May 1 and May 31 reimburse the fund