The petty cash fund of the Brooks Agency is established at $150. At the end of the current period, the fund contained $28 and had the following recipets: entainment, $70; postage, $30; and printing, $22. Prepare journal entries to record (a) establishment of the fund and (b) reimbursement of the fund at the end of the current period. That Journal entry worksheet Record the time of the petty cach und Te Journal entry worksheet Record the intrarement of the fund at the end of the current period. were Cr 16 1 & 2 For each of the following items, indicate whether its amount affects the bank or book side of a bank reconciliation and represents an addition or a subtraction in a bank reconciliation and whether an adjusting journal entry is required: Bank or Book Addition or Subtraction Adjusting entry required Items a Interest on cash balance 6 Bank service charges Debit memos d Outstanding checks Credit memos I NSF checks g Outstanding deposits