(1) Brooks Agency set up a petty cash for $110. At the end of the current period, the fund contained $18 and the following receipts; entertainment, $54, postage, $30 and printing, $8. 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 from the following that cause a petty cash account to be credited in a journal entry.