Stuck on increasing the fund.

Kiona Co. 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 establish the petty cash fund. 15 Prepared a company check to replenish the fund for the following expenditures made since May 1. a. Paid $88 for janitorial expenses. b. Paid $53.68 for miscellaneous expenses. c. Paid postage expenses of $53.50. d. Paid $47.15 to Facebook for advertising expense. e. Counted $62.15 remaining in the petty cashbox. 16 Prepared a company check for $200 to increase the fund to $500. 31 The petty cashier reports that $288.20 cash remains in the fund. A company check is drawn to replenish the fund for the following expenditures nade since May 15. 1. Paid postage expenses of $147.36. 9. Reimbursed the office manager for mileage expense, $23.50. 1. Paid $34.75 in delivery expense for products to a customer, terns von destination. 31 The company decidon that the May 16 increase in the fund was too largo. It reduces the fund by $100, leaving total of $400. 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.) Answer is not complete. No Date General Journal Debit Credit 1 May 01 > 300.00 Petty cash Cash 300.00 2. May 15 88.00 53.68 Janitorial expenses Miscellaneous expenses Postage expenses Advertising expense Cash 53.50 47.15 >>> 237.85 4.48 Cash over and short 3 May 16 200.00 Petty cash Cash > 200.00 4 May 31 147.36 Postage expenses Mileage expense Delivery expense Cash Cash over and short 23.50 34.75 5 May 31 100.00 Cash Petty cash 100.00