OS 6-4 Petty cash accounting LO P2 cash fund of the Brooks Agency is established at $240. At the end of the current period, the fund contained $169 and had 1. The petty the following receipts: entertainment, $47: postage, $16; and printing, $8. 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 Record the establishment of the petty cash fund. Note: Enter debits before credits. Debit Credit 1a Record entry