What amount of cash should be reported in the May 31, 2025 balance sheet?

Bill Jovi is reviewing the cash accounting for Whispering, Inc, a local mailing service. Jovi's review will focus on the petty cash accoun and the bank reconcliation for the month ended May 31,2025. He has collected the following information from Whispering's bookkeeper for this task Petty Cash 1. The petty cash fund was established on May 10,2025 , in the amount of $277.50. 2. Expenditures from the fund by the custodian as of May 31, 2025, were evidenced by approved receipts for the following. On May 31, 2025, the petty cash fund was replenished and increased to $333.00; currency and coin in the fund at that time totaled $29.30. cash) at May 31. 2025, is $273.06