13. Williams Supply Co.'s cash receipts from sales totaled $54,470 on August 12, 20YS. The cash register total for cash sales for the day was $54,493. How much under or over are the company's cash receipts for the day? Prepare the journal entry to record the cash receipts, sales, and overage or shortage. 14. On January 23, 20Y5, a company received $32,629 for the day's cash sales. The company's register showed total sales of $45,000, of which 73% were paid for using cash, Calculate the cash shortage or overage. Prepare the journal entry to record the cash receipts, cash sales, and overage or shortage. 15. Titan Coolers creates documents that must be submitted for approval before being recorded in the accounts payable. When approving the document, the employee checks the amounts to the supplier's invoice, purchase order, and receiving report. Which type of cash payment system does Titan Coolers use?