Bill Jovi is reviewing the cash accounting for Sheridan, Inc., a local mailing service. Jovi's review will focus on the petty cash account and the bank reconciliation for the month ended May 31, 2025. He has collected the following information from Sheridan's bookkeeper for this task. Petty Cash 1. The petty cash fund was established on May 10,2025 , in the amount of $267.50. 2. Expenditures from the fund by the custodian as of May 31, 2025, were evidenced by approved receipts for the following. On May 31, 2025, the petty cash fund was replenished and increased to $321.00; currency and coin in the fund at that time totaled $28.25. Bank Reconciliation Deposits in transit are determined to be $3,210.00, and checks outstanding at May 31 total $909.50. Cash on hand (besides petty cash) at May 31,2025 , is $263.22. (a) Prepare the journal entries to record the transactions related to the petty cash fund for May. (Enter answers to 2 decimal places, e.g. 125.62. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)