1. Brooks Agency set up a petty cash fund for $250. At the end of the current period, the fund contained $172 and had the following receipts: entertainment, $41; postage, $25; and printing, $12. Prepare journal entries to record (a) establishment of the fund and (b) reimbursement of the fund at the end of the current period. View transaction list Journal entry worksheet Record the establishment of the petty cash fund. Note: Enter debits before credits. Transaction General Journal Debit Credit 1a 2. Identify the two events from the following that cause a Petty Cash account to be credited in a journal entry. (Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer.) ? Fund amount is being reduced. ? Fund amount is being increased. ? Fund is being eliminated. ? Fund is being established