1. The petty cash fund of the Rio Agency is established at $75. At the end of the current period, the fund contained $14 and had the following receipts: film rentals, $19, and refreshments for meet- ings, $23 (both expenditures to be classified as Entertainment Expense); postage, $6; and print- ing, $13. Prepare journal entries to record

(a) establishment of the fund and

(b) reimbursement of the fund at the end of the current period. 2. Identify the two events that cause a Petty Cash account to be credited in a journal entry.