QS 8.6 Petty cash accounting LO P2 1. Brooks Agency set up a petty cash fund for $100. At the end of the current period, the fund contained $16 and had the following receipts: entertainment, $53; postage, $20; and printing. $11. 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