9). The following selected transactions relate to cash collections for a firm that maintains a $100 change fund at all times. Present entries to record the transactions for each of the two days of cash receipts from sales. (a) Actual cash in cash register, $4,512.36; cash receipts per cash register tally, $4,413.07. (b) Actual cash in cash register, $3,812.95; cash receipts per cash register tally, $3,712.16. ANS: 10).Journalize the following transactions of Upton Drugs: July 8 Received a $180,000, 90-day 8% note dated July 8 from Miracle Chemical on account. Oct. 6 The note is dishonored by Miracle Chemical. Nov. 5 Received the amount due on the dishonored note plus interest for 30 days at 10% on the total amount charged to Miracle Chemical on Oct. 6