Dupuis Interiors established a $250 petty cash fund on May 1. On May 31, the fund contained receipts for the following: newspaper advertising $62, coffee supplies $46, drawings by the owner $50, and postage $10. At the end of the month, the petty cash fund had $78 remaining. A cheque was prepared to reimburse the fund and reduce the balance in the fund to $200.

a) Record the journal entry on May 1 to establish the fund.

b) Record the journal entry on May 31 to re-establish the fund.

c) What would the May 31 journal entry look like if there was $83 cash remaining in petty cash? Record the journal entry.