The petty cash fund of the Brooks Agency is established at $250. At the end of the current period, the fund contained $177 and had the following receipts: entertainment, $32; postage, $22; and printing, $19. Prepare journal entries to record (a) establishment of the fund and (b) reimbursement of the fund at the end of the current period.

Record the establishment of the petty cash fund. Note: Enter debits before credits. Transaction General Journal Debit Credit 1a Record the reimbursement of the fund at the end of the current period. Note: Enter debits before credits. Transaction General Journal Debit Credit 1b