Allen Company set up a petty cash fund for payments of small amounts. The following transactions involving the petty cash fund

occurred in May.

May $1$ Prepared a company check for $$350$ to establish the petty cash fund.

May $15$ a$.$ Paid $$118$ for janitorial services.

May $15$ b$.$ Paid $$88$ for miscellaneous expenses.

May $15$ c$.$ Paid postage expenses of $$59.$

May $15$ e$.$ Counted $$64$ remaining in the pactising expense.

May $16$ Prepared a company check for $$150$ to increase the fund to $$500.$

May $31$ The petty cashier reports that $$200$ cash remains in the fund. A company check is drawn to replenish the fund for the

following expenditures made since May $15.$

May $31$ f $.$ Paid postage expenses of $$174.$

May $31$ g$.$ Reimbursed the office manager for business mileage, $$87.$

May $31$ h $.$ Paid $$29$ to deliver merchandise to a customer, terms FOB destination.

May $31$ The company decides that the May $16$ increase in the fund was too large. It reduces the fund by $$120,$ leaving a total of

General Journal tab $-$ Prepare the necessary journal entries.

General Ledger and Trial balance tabs $-$Review the general ledger and trial balance tabs$.$