May 1: Prepared a company check for $400 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 15a. Paid $139 for janitorial services.

May 15b. Paid $104 for miscellaneous expenses.

May 15c. Paid postage expenses of $70.

May 15d: Paid $35 to Facebook for advertising expense.

May 15e: Counted $66 remaining in the petty cash box.

May 16: Prepared a company check for $200 to increase the fund to $600.

May 31:The petty cashier reports that $240 cash remains in the fund. A company check is drawn to replenish the fund for the following expenditures made since May 15.

May 31f: Paid postage expenses of $205.

May 31g: Reimbursed the office manager for business mileage, $103.

May 31h: Paid $34 to deliver merchandise to a customer, terms FOB destination.

May 31The company decides that the May 16 increase in the fund was too large. It reduces the fund by $160, leaving a total of $440.

Prepare the journal entries for each of the petty cash transactions