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 $$300$ to establish the petty cash fund.

May $15$ Prepared a company check to replenish the fund for the following expenditures made since May $1.$

May $15$ a$.$ Paid $$88$ for janitorial expenses.

May $15$ b$.$ Paid $$53\mathrm{.}68$ for miscellaneous expenses.

May $15$ c$.$ Paid postage expenses of $$53\mathrm{.}50.$

May $15$ d$.$ Paid $$47\mathrm{.}15$ to Facebook for advertising expense.

May $15$ e$.$ Counted $$62\mathrm{.}15$ remaining in the petty cashbox.

May $16$ Prepared a company check for $$200$ to increase the fund to $$500.$

May $31$ The petty cashier reports that $$288\mathrm{.}20$ cash remains in the fund. A company check is drawn to replenish the fund for the following expenditures made since May $15.$

May $31f.$ Paid postage expenses of $$147\mathrm{.}36.$

May $31g.$ Reimbursed the office manager for mileage expense, $$23\mathrm{.}50.$

May $31h.$ Paid $$34\mathrm{.}75$ in delivery expense for products to a customer, terms FOB destination.

May $31$ The company decides that the May $16$ increase in the fund was too large. It reduces the fund by $$100,$ leaving a total of $.$ $$400.$

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 balance on May $16$ and May $31.$

Note: Round your answers to $2$ decimal places.