1. The petty cash fund of the Brooks Agency is established at $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 period. end of the current View transaction list Journal entry worksheet 2 Record the establishment of the petty cash fund. Note: Enter debits before credts. General Journal Debit Credit Transaction View general journal Record entry Clear entry