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 $400 to establish the petty cash fund. May 15 Prepared a company check to repleniah the fund for the following expenditures made #ince May 1 . May 15 a. Paid $124,80 for janitorial expenses. May 15 b. Paid $101.88 for miscellaneous expenses. May 15 e. Paid postage expenses of $69.60. May 15d. Paid $91.44 to Facebook for advertlsing expense. May 15e. Counted $30.68 remaining in the petty cashbox. May 16 Prepared a company check for $200 to increase the fund to $600. May 31 The petty cashier reports that $401.19 cash remains in the fand. A company check is drawn to repleniah the fund for the follouing expenditures made since May 15 . May 31 f. Paid postage expenses of $64.48. May 31 g. Reimbursed the office manager for mileage expense, $51.33. May 31 h. Paid $53,00 in delivery expense for products to a cuatoner, terms pos destination. May 31 The coapany decides that the May 16 increase in the fund was too large. It reduces the fund by $50, leaving a total of $550. 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. (Round your answers to 2 decimal places.) Journal entry worksheet 5 Prepared a company check for $400 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 deblts before credits. Journal entry worksheet Prepared a company check for $200 to increase the fund to $600. 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 fund was too large. It reduces the fund by $50, leaving a total of $550. Note: Enter debits before credits