Jenny Pty Ltd established a petty cash fund for $400 on 1 May 2014. By the end of the month, the petty cash custodian requested reimbursement of $322 for the following expenditures from the fund: Office supplies $118 Deliveries $40 Fuel $76 Postage $88 Record the entry to establish Jenny's petty cash fund, then record the entry to recognise expenses paid from the fund as of the end of May and increase the fund balance to $500