EcoMart establishes a $1,350 petty cash fund on May 2. On May 30, the fund shows $488 in cash along with receipts for the following expenditures: transportation-in, $132; postage expenses, $435; and miscellaneous expenses, $300. The petty cashier could not account for a $5 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 $5 and credit Cash for $862], and (3) June 1 entry to increase the fund to $1,560.