Prepare journal entries 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 receipts: entertainment, $70; postage, $30; and printing, $22. Prepare journal entries to record the following:

(a) Establish the petty cash fund
(b) Reimburse the petty cash fund at the end of the current period
(c) include a description for each journal entry