1. Brooks Agency set up a petty cash fund for $250. At the end of the current period, the fund contained $177 and had the following receipts: entertainment, $32; postage, $22; and printing. $19. Prepare journal entries to record (a) establishment of the fund and (b) relmbursement 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 General Journal Transaction 1a Debit Credit Record entry Clear entry View general Journal Journal entry worksheet