1. Brooks Agency set up a petty cash fund for $290. At the end of the current period, the fund contained $199 and had the following receipts: entertainment, $51; postage, $30; and printing, $10. 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 Record entry Clear entry View general journal