Lee Company 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.
May 15	a. Paid $192 for janitorial services.
May 15	b. Paid $144 for miscellaneous expenses.
May 15	c. Paid postage expenses of $96.
May 15	d. Paid $49 to Facebook for advertising expense.
May 15	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.
May 31	f. Paid postage expenses of $282.
May 31	g. Reimbursed the office manager for business mileage, $141.
May 31	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.

General Journal tab - Prepare the necessary journal entries. 1. Prepared a company check for $550 to establish the petty cash fund.

2. Prepared a company check to replenish the fund for the following expenditures made since May 1: $192 for janitorial services; $144 for miscellaneous expenses; postage expenses of $96; and $49 to Facebook for advertising expense. Counted $77 remaining in the petty cash box.

3. Prepared a company check for $250 to increase the fund to $800.

4. 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: postage expenses of $282, reimbursed the office manager for business mileage, $141; and $47 to deliver merchandise to a customer, terms FOB destination.

5. 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.