Griffin Co. set up a petty cash fund for payments of small amounts. The following transactions involving the petty cash fund occurred in May.

May		1		Prepared a company check for $550 to establish the petty cash fund.
May		15		Prepared a company check to replenish the fund for the following expenditures made since May 1.
				a. Paid $191 for janitorial services.
				b. Paid $143 for miscellaneous expenses.
				c. Paid postage expenses of $95.
				d. Paid $48 to Facebook for advertising expense.
				e. Counted $87 remaining in the petty cash box.
May		16		Prepared a company check for $250 to increase the fund to $800.
May		31		The petty cashier reports that $320 cash remains in the fund. A company check is drawn to replenish the fund for the following expenditures made since May 15.
				f. Paid postage expenses of $277.
				g. Reimbursed the office manager for business mileage, $139.
				h. Paid $46 to deliver merchandise to a customer, terms FOB destination.
May		31		The company decides that the May 16 increase in the fund was too large. It reduces the fund by $200, leaving a total of $600.

Prepare the journal entries for each of the petty cash transactions.

1. Prepared a company check for $550 to establish the petty cash fund.

2. Prepared a company check to replenish the fund for the following expenditures made since May 1: $191 for janitorial services; $143 for miscellaneous expenses; postage expenses of $95; and $48 to Facebook for advertising expense. Counted $87 remaining in the petty cash box.

3.Prepared a company check for $250 to increase the fund to $800.

4. The petty cashier reports that $320 cash remains in the fund. A company check is drawn to replenish the fund for the following expenditures made since May 15: postage expenses of $277, reimbursed the office manager for business mileage, $139; and $46 to deliver merchandise to a customer, terms FOB destination.

5.The company decides that the May 16 increase in the fund was too large. It reduces the fund by $200, leaving a total of $600.

Date	Account Title	Debit	Credit
May 01