EcoMart establishes a $1,500 petty cash fund on May 2. On May 30 , the fund shows $572 in cash along with receipts for the following expenditures: transportation-in, $138; postage expenses, $468; and miscellaneous expenses, $330. 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 (i) 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 $928 ), and (3) June 1 entry to increase the fund to $1,740. Journal entry worksheet Record the May 2 entry to establish the fund, Note: Enter debits before credits