QS 8-6 Petty cash accounting LO P2 1. Brooks Agency set up a petty cash fund for $240. At the end of the current period, the fund contained $169 and had 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. View transaction list Journal entry worksheet