Nina Niko launched a new business, Niko's Maintenance Co., that began operations on June 1. On June 1, Niko's created a petty cash fund for $260. On June 30, the fund contained $189 as well as the following receipts: postage, $15; printing, $14; entertainment, $42. Do the journal entries to record (a) establishment of the fund and (b) reimbursement of the fund on June 30 at the end of the period. Identify the two events from the following that cause a Petty Cash account to be credited in a journal entry