Why are these inputs incorrect?

Kiona Co. setup 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 scal 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 $93.60 for janitorial expenses. h. Paid $76.41 for miscellaneous expenses. 0. Paid postage expenses of $52.20. d. Paid $63.59 to Facebook for advertising expense. e. Counted $23.01 remaining in the petty cashbox. 16 Prepared a company check for $200 to increase the fund to $500. 31 The petty cashier reports that $329.32 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 $53.?3. g. Reimbursed the office manager for mileage expense, $42.?3. h. Paid 344.1? in delivery expense for products to a customer, terms POE destination. 31 The company decides that the May 16 increase in the fund was too large. It reduces the fund by $50, leaving a total of $450. Required: Preparejournal entries to establish the fund on May 1, to replenish it on May 15 and on May 3'1, and to reflect any increase or decrease in the fund balance on May 16 and May 31. {Round your answers to 2 decimal places.) | 9 Answer Is complete but not entlrdy correct. 300.00 0 300.00 9 2 May 15 Janitorial expenses 93.60 9 Miscellaneous expenses 76.41 a 52.20 0 Postage expenses Advertising expense Cash over and short Cash Petty cash Cash Postage expenses Mileage expense Delivery expense Cash over and short Cash 140.50 0 5 May 31 Cash Petty sash 50.00 9 50.00 9