EcoMart establishes a $1,300 petty cash fund on May 2 . On May 30 , the fund shows $466 in cash along with receipts for the following expenditures: transportation-in, \$130; postage expenses, $424; and miscellaneous expenses, $290. The petty cashier could not account for a $10 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 $10 and credit Cash for $834], and (3) June 1 entry to increase the fund to $1,500. Journal entry worksheet Note: Enter debits before credits