Kiona 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 $300.00 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 $88.00 for janitorial services. b. Paid $53.68 for miscellaneous expenses. c. Paid postage expenses of $53.50. d. Paid $47.15 to Facebook for advertising expense. e. Counted $62.15 remaining the petty cash box. May 16 Prepared a company check for $200.00 to increase the fund to $500.00. May 31 The petty cashier reports that $288.20 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 $147.36. 9. Reimbursed the office manager for business mileage, $23.50. h. Paid $34.75 to deliver merchandise to a customer, terns FOB destination. May 31 The company decides that the May 16 increase in the fund was too large. It reduces the fund by $100.00, leaving a total of $400.00. ces Requirement General Journal General Ledger Trial Balance Impact on Income Prepare the journal entries for each of the petty cash transactions. Round the final answers to 2 decimal places. View transaction list View Journal entry worksheet No Account Title Credit Dato May 01 Debit 300.00 1 Potty cash Cash 300.00 2 May 15 Janitorial expenses Miscellaneous expenses Postage expenses Advertising expense Cash Cash over and short 88.00 53.68 53.50 47.15 237.85 4.48 3 May 16 200.00 Patty cash Cash 200.00 4 May 31 Postage expenses 147.36 Answer is not complete. Requirement General Journal General Ledger Trial Balance Impact on Income Prepare the journal entries for each of the petty cash transactions. Round the final answers to 2 decimal places. No Date Account Title Credit 1 May 01 Petty cash Cash Dobit 300.00 300.00 2 May 15 88.00 53.68 Janitorial expenses Miscellaneous expenses Postage expenses Advertising expense Cash Cash over and short OOOO 53.50 47.15 237.85 4.48 3 May 16 200.00 Petty cash Cash 9 200.00 4 May 31 Postage expenses Mileage expenso Delivery expense Cash 147.36 23.50 34.75 3003 94.39 Cash over and short