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 $450 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 $140,40 for janitorial expenses. May 15 b. Paid $114.62 for miscellaneous expenses. May 15 c. Pafd postage expenses of $78.30. May is d. Paid $102.87 to Pacebook for advertising expense. May 15 e. Counted $34.51 remaining in the petty cashbox. May 16 Prepared a company check for $200 to inerease the fund to $650. May 31 The petty cashier reports that $432.13 cash remains in the fund. A conpany oheck is drawn to replenish the fund for the following expenditures made since May 15. May 31 f. Paid postage expensen of $69.85. May 31g. Reimbursed the office manager for nileage expense, $55,61. May 31 h. Paid $57.41 in delivery expense for products to a eustomer, terms rob destination. May 31 The company deciden that the May 16 increase in the fund was too large. It reduces the fund by $50, leaving a total of $600. 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. 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