May 1 prepared a company check for 5300 to estabilis the petty cash furvd. 15 Prepared a company check to replenish the fund for the following oxpenditures made since Mar 1. Paid \$93.60 for janitorial expenses. Paid $76.41 for miscellaneous expenses. Paid postage expenses of $52.20. Paid $68.58 to Facebook for advertising expense. Counted \$23.01 remaining in the petty cashbox. 16 Prepared a company check for $200 to increase the fund to $500. 31 The petty cashier reports that $324.32 cash remains in the fund. A company check is drawn to replenish the fund for the following expenditures made since May 15. Paid postage expenses of $53.73. Reimbursed the office manager for mileage expense, $42.78. Paid $44.17 in delivery expense for products to a customer, terms FoB destination. 31 The company decides that the May 16 increase in the fund was too large. It reduces the fund by $50, leaving a total of $450. 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