Shawnee Co. set up a petty cash fund for payments of smal amounts. The following transactions involving the petty cash fund occurred in May (the last month of the company's financial year) Prepared a company check for $400.00 to establish the petty cash fund. Prepared a company check to replenish the fund for the following expenditures made since May1 a. Paid $124.80 for janitorial services. b. Paid $101.88 for miscellaneous expenses. c. Paid postage expenses of $69.60. d. Paid $91.44 to The County Gazette (the local newspaper) for an advertisement e. Counted $30.68 remaining in the petty cash box Prepared a company check for $200 to increase the fund to $600 May1 The petty cashier reports that $421.19 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 $64.48. g. Reimbursed the office manager for business mileage, $51.33. h Paid $53.00 to deliver merchandise to a customer terms FOB destination. The company decides that the May 16 increase in the fund was too large. It reduces the fund by $50, leaving a total of $550, 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. (Round your answers to 2 decimal places. Omit the "S sign in your response.) May 15 May 16 May 31 May 3