CoMart establishes a $$1,850$ petty cash fund on May $2.$ On May $30,$ the fund shows $$762$ in cash along with recelpts for the following kpenditures: transportation$-$In$,$ $$152$; postage expenses, $$545$; and miscellaneous expenses, $$400.$ The petty cashler could not ccount for a $$9$ overage in the fund. The company uses the perpetual system in accounting for merchandise inventory.

repare the $(1)$ May $2$ entry to establish the fund, $(2)$ May $30$ entry to relmburse the fund $[$Hint$.$ Credit Cash Over and Short for $$9$ and edit Cash for $$1,088],$ and $(3)$ June $1$ entry to increase the fund to $$2,160.$