Kiona Comparty 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 ostablish 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. Nay 15 b. Paid $114.62 for miscellaneous expenses. May 15 c. Paid postage expenses af $78.30. May is d. Paid \$102.87 to Facebook for advertising expense. May 15 e. Counted 534.51 renaining in the petty cashbox. May 16 Prepared a conpany check for $200 to increase the fund to $650. May 31 The petty cashier reports that 5452.13 cash resains in the fund. A coepany check is drawn to replenish the fund for the following expenditures made since May 15 . May 31 . Paid postage expenses of 569 . us. May 31g. Reinbursed the office sanager for mileage expense, \$55.61. May 31h. Pa1d $57.41 in delivery expense for products to a custoner, terms foe destination. May 31 The coopany decides 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. Journal entry worksheet 5 Prepared a company check for $450 to establish the petty cash fund. Note: Enter dehits before credits