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 Prepared a company check for 3300 to establish the petty cash fund, May 15 prepared a compony check to replenish the fund for the following expenditures made since Moy 1 . thay 15 o. Paid $93.60 for Janitorial expenses. May 15 b. Paid $76.41 for miscelloneous expenses. May 15c. Paid postage expenses of 552.2e. May 15 o. Paid $68.58 to Facebook for advertising expense. May 15 e. Counted 323.01 remoining in the petty cashbox, May 16 Prepared a company check for $200 to increase the fund to 5590. Hoy 31 the petty cashier reports that $324,32 cash remains in the fund. A company check is dram to replenish the fund for the following expenditures mode since May 15 . Moy 31 f. Pald postage expenses of $53.73. May 31g. Reimbursed the office nsnager for mileage expense, $42.78, May 31 h. Paid $44,17 in delivery expense for products to a custoner, teris foB destination. Hoy 31 The company decides that the May 16 increase in the fund was too large. It redoces the fund by 550 , leaving a total of s45e. Required: Prepare joumal 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 balance on May 16 and May 31 . Note: Round your onswers to 2 decimal places. Journal entry worksheet 2 Prepared a company check for $300 to establish the petty cash fund. Wote: Enter debits before credits