The petty cash fund of the Brooks Agency is established at $200. At the end of the current period, the fund contained $135 and had the following receipts: film rentals, $10, refreshments for meetings, $21 (both expenditures to be classified as Entertainment Expense); postage, $24; and printing, $10.
	Prepare journal entries to record (a) establishment of the fund and (b) reimbursement of the fund at the end of the current period.

Identify the two events from the following that cause a Petty Cash account to be credited in a journal entry. And Identify the two events from the following that cause a Petty Cash account to be credited in a journal entry.