EcoMart establishes a $1,100 petty cash fund on May 2. On May 30, the fund shows $354 in cash along with receipts for the following expenditures: transportation-in, $122; postage expenses, $380; and miscellaneous expenses, $250. The petty cashier could not account for a $6 overage in the fund. The company uses the perpetual system in accounting for merchandise inventory. Prepare the (1) May 2 entry to establish the fund, (2) May 30 entry to reimburse the fund [Hint: Credit Cash Over and Short for $6 and credit Cash for $746], and (3) June 1 entry to increase the fund to $1,260.