The following petty cash transactions of Groovy Gold Equipment occured in May:

May 1 Established a petty cash fund with a $250 balance

May 31 The petty cash fund has $28 in cash and $219 in petty cash tickets that were issued to pay for the Office Supplies ($122), Delivery Expense ($29), Postage expense ($56) and Miscellaneous Expense ($12). The Petty cash custodian replenished the fund and recorded the expenses