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Kiona Company 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 Peepared a company check for $450 to establish the petty cash fund. Moy is prepared a company check to replenioh the fund for the folloving oxpendituren made nince May 1. May 15 a. Paid 5140.40 for janitorial expenves. May 15 b. Paid $114.62 for Riscellaneoun expenses. May is e. Paid pontage expenses of $78.30. May is d. Paid $102.87 to racebook for advertining expense. Kny is is Counted $34.51 remaining in the petty cashbox. Kay 16 Prepared a company check for $200 to lacrease the fund to $650. Mhy 31 the petty cashier reports that $437+13 canh remain in the fund. A company chock in draum to repleniah the fund for the following expendituren made aince May 15 . Hay 31 f. Paid pontage expensed of 569.85 . May 31 9. Reiaburaed the oftice aanager for mileage expense, 555.61 . May 31 A. Paid 557.41 in delivery expense for producta to a custoner, termn foo destination. May 31 the cospany deciden that the May 16 Increase in the fund was too large. It reduces the fund by 550 , leaving a Required: Prepare journal entries to establish the fund on May 1, to replenish it on May 15 and on May 31, and to reflect any increase or decrease In the fund balonce on May 16 and May 31. Note: Round your answers to 2 decimal places