GL$0601($Algo$)-$ Based on Problem $6-2$A LO P$2$

Wilson Company set up a petty cash fund for payments of small amounts. The following transactions involving the petty cash fund occurred in May.

May $1$ Prepared a company check for $$400$ to establish the petty cash fund.

May $15$ Prepared a company check to replenish the fund for the following expenditures made since May $1.$

May $15$ a$.$ Paid $$133$ for janitorial services.

May $15$ b$.$ Paid $$100$ for miscellaneous expenses.

May $15$ c$.$ Paid postage expenses of $$66.$

May $15$ d$.$ Paid $$33$ to Facebook for advertising expense.

May $15$ e$.$ Counted $$76$ remaining in the petty cash box.

May $16$ Prepared a company check for $$200$ to increase the fund to $$600.$

May $31$ The petty cashier reports that $$240$ cash remains in the fund. A company check is drawn to replenish the fund for the following expenditures made since May $15.$

May $31$ f$.$ Paid postage expenses of $$210.$

May $31$ g$.$ Reimbursed the office manager for business mileage, $$105.$

May $31$ h$.$ Paid $$35$ to deliver merchandise to a customer, terms FOB destination.

May $31$ The company decides that the May $16$ increase in the fund was too large. It reduces the fund by $$160,$ leaving a total of $$440.\backslash$table$[[$No$,$Date,,,Debit,Credit$],[1,$May $01,$Petty cash,$0,4000,],[,$Cash,$0,,4000],[2,$Mary $15,$Jan$$orial expenses,$,1330,],[,$Miscellaneous expenses,$0,1000,],[,$Postage expenses,$0,660,],[,$Advertising expense,$0,330,],[3,$May $16,$Petty cash,$0,2000,],[,$Cash,$0,,2000],[4,$May $31,$Postage expenses,$0,2100,],[,$Mileage expense,$0,105,],[,$Delivery expense,$0,350,],[,$Cash over and short,$0,,240$~~