Petty cash single calculation question
Kiona Co. set up 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 fiscal 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 services.
b. Paid $76.41 for miscellaneous expenses.
c. Paid postage expenses of $52.20.
d. Paid $68.58 to The County Gazette (the local newspaper) for an advertisement.
e. Counted $23.01 remaining in the petty cash box.

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 $53.73.
g. Reimbursed the office manager for business mileage, $42.78.
h. Paid $44.17 to deliver merchandise to a customer, terms FOB 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.