The petty cash fund of the Brooks Agency is established at $280. At the end of the current period, the fund contained $198 and had the following receipts: film rentals, $21, refreshments for meetings, $29 (both expenditures to be classified as Entertainment Expense); postage, $24; 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.