# Brooks Agency set up a petty cash fund for $150. At the end of the current period, the fund contained$28 and had the following receipts: entertainment, $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. Question Brooks Agency set up a petty cash fund for$150. At the end of the current period, the fund contained
$28 and had the following receipts: entertainment,$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.