1. Brooks Agency set up a petty cash fund for $190. At the end of the current period, the fund contained $131 and had the following receipts: entertainment, $34; postage. $12; and printing, $13. 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 1 2 Record the establishment of the petty cash fund. Note: Enter debits before credits. Transaction General Journal Debit Credit 1a Journal entry worksheet