I just want to know how to find cash over and short on May 31.

Kiona Co. set up a petty cash fund for payments of small amounts. The following transactions involving the petty cash fund occurred in May (the last month of the company's fiscal year).

May 1	Prepared a company check for $250 to establish the petty cash fund.
15	Prepared a company check to replenish the fund for the following expenditures made since May 1.
	a. Paid $78.00 for janitorial services.
	b. Paid $63.68 for miscellaneous expenses.
	c. Paid postage expenses of $43.50.
	d. Paid $57.15 to The County Gazette (the local newspaper) for an advertisement.
	e. Counted $19.17 remaining in the petty cash box.
16	Prepared a company check for $200 to increase the fund to $450.
31	The petty cashier reports that $298.39 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 $48.36.
	g. Reimbursed the office manager for business mileage, $38.50.
	h. Paid $39.75 to deliver merchandise to a customer, terms FOB destination.
31	The company decides that the May 16 increase in the fund was too large. It reduces the fund by $50, leaving a total of $400.