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Duerr Company set up a petty cash fund for payments of small amounts. The following transactions involving the petty cash fund occurred in May. May

Duerr 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 $550 to establish the petty cash fund.
May 15 Prepared a company check to replenish the fund for the following expenditures made since May 1.
May 15 a. Paid $188 for janitorial services.
May 15 b. Paid $141 for miscellaneous expenses.
May 15 c. Paid postage expenses of $94.
May 15 d. Paid $48 to Facebook for advertising expense.
May 15 e. Counted $87 remaining in the petty cash box.
May 16 Prepared a company check for $250 to increase the fund to $800.
May 31 The petty cashier reports that $320 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 $282.
May 31 g. Reimbursed the office manager for business mileage, $141.
May 31 h. Paid $47 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 $200, leaving a total of $600.

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