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Problem 6-2A (Static) Establishing, reimbursing, and adjusting petty cash LO P2 Kiona Company 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 $300 to establiah the petty cash fund. May 15 prepared a company eheck to repleniah the fund for the following expenditures made since May 1. May is a. Paid $88 for janitorial expensen. May 15 b. Raid $53.68 for nillcelianeous expenses. May 15 o. Paid postage expensen of $53.50. May 15d. Paid $47.15 to racebook for advertising expense. May 15e. Counted $62,15 remaining in the petty casbbox. May 16 Prepared a company obeok for $200 to Increase the fond to $500. May 31 The petty cashier reports that $288.20 cash remaina In the fund. A company check is drawn to replenial the fund for the following expenditures nade aince May 15 . May 31 f. Paid postage expenses of $147+36. Hay 31g. Reimbursed the otifice manager for nilleage expenae, $23.50. May 31 h. Paid $34.75 in delivery expense for prodocts to a customer, terms ron destinatioo. May 31 The eompany dectdes that the May 16 increase in the fund was too large. tt reducen the fund by $100, Ieaving a total of 5409. Required: Prepare joumal entries to establish the fund on May 1, to replenish it on May 15 and on May 31 , and to reflect amy increaso or decrease in the fund bolance on May 16 and May 31. Note: Round your answers to 2 decimal places