EcoMart establishes a $1,200 petty cash fund on May 2. On May 30, the fund shows $410 in cash along with receipts for the following expenditures: transportation-in, $126; postage expenses, $402; and miscellaneous expenses, $270. The petty cashier could not account for a $8 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 $8 and credit Cash for $790], and (3) June 1 entry to increase the fund to $1,380. View transaction list Journal entry worksheet 1 2 3 Record the May 2 entry to establish the fund. Note: Enter debits before credits. General Journal Debit Credit Date May 02 Record entry Clear entry View general Journal Journal entry worksheet Record the May 30 entry to reimburse the fund. Note: Enter debits before credits. Date General Journal Debit Credit May 30 Record entry Clear entry View general Journal Journal entry worksheet Record the June 1 entry to increase the fund to $1,380. Note: Enter debits before credits. General Journal Debit Credit Date June 01 Record entry Clear entry View general Journal