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1. The petty cash fund of the Brooks Agency is established at $260. At the end of the current period, the fund contained $189 and had the following receipts: entertainment, $42; postage, $15, and printing, $14. Prepare journal entries to record (a) establishment of the fund and (b) reimbursement of the fund at the end of the current period. View transaction list Journal entry worksheet Record the establishment of the petty cash fund. Note: Enter debits before credits. Transaction General Journal Debit Credit 18 Record entry Clear entry View general journal Journal entry worksheet