Lee Co. set up a petty cash fund for payments of small amounts. The following transactions involving the petty cash fund occurred in May.

May		1		Prepared a company check for $550 to establish the petty cash fund.
May		15		Prepared a company check to replenish the fund for the following expenditures made since May 1.
				a. Paid $192 for janitorial services.
				b. Paid $144 for miscellaneous expenses.
				c. Paid postage expenses of $96.
				d. Paid $49 to The County Gazette (the local newspaper) for an advertisement.
				e. Counted $77 remaining in the petty cash box.
May		16		Prepared a company check for $250 to increase the fund to $800.
May		31		The petty cashier reports that $320 cash remains in the fund. A company check is drawn to replenish the fund for the following expenditures made since May 15.
				f. Paid postage expenses of $282.
				g. Reimbursed the office manager for business mileage, $141.
				h. Paid $47 to deliver merchandise 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 $200, leaving a total of $600.

Impact on Net Income tab - Calculate the impact each entry had on net income, if any