Brooks Agency set up a petty cash fund for $1,300 on 5/2. At the end of the current period 5/30, the fund contained $466 and had the following receipts: postage expenses, $424; transportation-in, $130; and miscellaneous expenses, $290. Brooks Agency uses the perpetual system for accounting of merchandise inventory. Record (1) the 5/2 journal entry to establish the fund, (2) the 5/30 entry to reimburse the fund and (3) the 6/1 entry to increase the fund to $1,500. Journal entry worksheet Record the May 2 entry to establish the fund. Note: Enter debits before credits. Brooks Agency set up a petty cash fund for $1,300 on 5/2. At the end of the current period 5/30, the fund contained $466 and had the following receipts: postage expenses, $424; transportation-in, $130; and miscellaneous expenses, $290. Brooks Agency uses the perpetual system for accounting of merchandise inventory. Record (1) the 5/2 journal entry to establish the fund, (2) the 5/30 entry to reimburse the fund and (3) the 6/1 entry to increase the fund to $1,500. Journal entry worksheet Record the May 30 entry to reimburse the fund. Note: Enter debits before credits. Brooks Agency set up a petty cash fund for $1,300 on 5/2. At the end of the current period 5/30, the fund contained $466 and had the following receipts: postage expenses, $424; transportation-in, $130; and miscellaneous expenses, $290. Brooks Agency uses the perpetual system for accounting of merchandise inventory. Record (1) the 5/2 journal entry to establish the fund, (2) the 5/30 entry to reimburse the fund and (3) the 6/1 entry to increase the fund to $1,500. Journal entry worksheet Record the June 1 entry to increase the fund to $1,500. Note: Enter debits before credits