1. Brooks Agency set up a petty cash fund for $120. At the end of the current period, the fund contained $38 and had the following recelpts: entertainment, \$51; postage, \$23; and printing. \$8. 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. Prepare journal entries to record (a) establishment of the fund and (b) reimbursement of the fund at the end of the current period. Journal entry worksheet Note: Enter dehits before credits