1. Brooks Agency set up a petty cash fund for $190. At the end of the current period, the fund contained $121 and had the following receipts: entertainment, $35, postage, $8; and printing, $26. 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. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Identify the two events from the following that cause a Petty Cash account to be credited in a journal entry. Credit to Petty Cash? a. Fund amount is being reduced b. Fund amount is being increased c. Fund is being eliminated d. Fund is being established