.Brooks Agency set up a petty cash fund for $250. At the end of the current period, the fund contained $172 and had the following receipts: entertainment, $41; postage, $25; and printing, $12.

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 2 Record the establishment of the petty cash fund. ote: Enter debits before credits. Transaction General Journal Debit Credit laJournal entry worksheet 1 2 Record the reimbursement of the fund at the end of the current period. Note: Enter debits before credits. Transaction General Journal Debit Credit 1b