Exercise 9.2 (Algo) Recording the establishment of a petty cash fund. LO 9-2 On January 2, 20x1, The Blue Legal Clinic issued Check 2108 for $320 to establish a petty cash fund. Indicate how this transaction would be recorded in a general journal. Journal entry worksheet Record the entry for Check 2108 issued for $320 to establish a petty cash fund. Note: Enter debits before credits