a. Outstanding checks as of June 30 total $2,231 b. The June 30 bank statement lists $27 in bank service charges; the company has not yet recorded the cost of these services: c. In reviewing the bank statement, a $50 check written by the company was mistakenly recorded in the company's books as $59. d. June 30 cash receipts of $3,801 were placed in the bank's night depository after banking hours and were not recorded on the June 30 bank statement. e. The bank statement included a $31 credit for interest earned on the company's cash in the bank. The company has not yet. recorded interest earned. Prepare a bank reconciliation using the above information. QS 6-9 (Algo) Petty cash accounting LO P2 1. Brooks Agency set up a petty cash fund for $100. At the end of the current period, the fund contained $16 and had the following receipts: entertainment, $53; postage, $20; and printing. \$11. 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