EcoMart establishes a $1,050 petty cash fund on May 2. On May 30, the fund shows $312 in cash along with receipts for the following expenditures: transportation-in, $120; postage expenses, $369; and miscellaneous expenses, $240. The petty cashier could not account for a $9 shortage in the fund. The company uses the perpetual system in accounting for merchandise inventory. 

Prepare the

(1) May 2 entry to establish the fund,

(2) May 30 entry to reimburse the fund,

(3) June 1 entry to increase the fund to $1,200.