The petty cash fund of the Brooks Agency is established at $190. At the end of the current period, the fund contained $121 and had the following receipts: film rentals, $15, refreshments for meetings, $20 (both expenditures to be classified as Entertainment Expense); postage, $8; and printing, $26.

Identify the two events from the following that cause a Petty Cash account to be credited in a journal entry. (Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer.)