Brooks Agency set up a petty cash fund for $$270.$ At the end of the current period, the fund contained $$192$ and had the following receipts: entertainment, $$33$; postage, $$21$; and printing, $$24.$ Prepare journal entries to record $($a$)$ establishment of the fund and $($b$)$ reimbursement of the fund at the end of the current period.

Identify the two events from the following that cause a Petty Cash account to be credited in a journal entry.