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 $250 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 $78,00 for janitorial expenses. May 15 b. Paid $63.68 for miscellaneous expenses. May 15c. Paid postage expenses of $43.50. May 15 d. Paid $57.15 to Facebook for advertining expense. May 15 e. Counted $19.17 remaining in the petty cashbox. May 16 Prepared a company check for $200 to increase the fund to $450. May 31 The petty cashier reports that $303.39 cash remains in the fund. A company check is drawn to replenish the fur for the following expenditures made since May 15. May 31f. Paid postage expenses of $48.36. May 31g. Reimbursed the office manager for mileage expense, $38.50. May 31h. Paid $39.75 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 $50, 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 decre in the fund balance on May 16 and May 31 . Note: Round your answers to 2 decimal places. Journal entry worksheet 5 Prepared a company check for $250 to establish the petty cash fund. Note: Enter debits before credits. Journal entry worksheet Prepared a company check to replenish the fund for the expenditures made since May 1. Note: Enter debits before credits. Journal entry worksheet Prepared a company check for $200 to increase the fund to $450. Note: Enter debits before credits. Journal entry worksheet Prepared a company check to replenish the fund for the expenditures made since May 15. Note: Enter debits before credits. Journal entry worksheet The company decides that the May 16 increase in the furid was too large. It reduces the fund by $50, leaving a total of $400. Note: Enter debits before credits