93. Internal control procedures for cash receipts require that: A Custody over cash is kept separate from its recordkeeping B. Cash sales should be recorded on a cash register at the time of each sale. C. Clerks having access to cash in a cash register should not have access to the register tape or file. D. An employee (with no access to cash receipts) should compare the total cash recorded by the register with the record of cash receipts reported by the cashier. E. All of the choices are required internal control procedures for cash receipts. 98. At the end of the day, the cash register's record shows $1,250, but the count of cash in the cash register is $1,245. The correct entry to record the cash sales is A. Debit Cash $1,245; Credit Sales $1,245. B. Debit Cash $1,245, debit Cash Over and Short S5; credit Sales S1,250. C. Debit Cash $1,250; credit Sales $1,250. D. Debit Cash $1,250; credit Sales $1,245, credit Cash Over and Short $5. E. Debit Cash Over and Short $5, credit Sales $5. 108. Martha Company has an established petty cash fund in the amount of $500. The fund was last reimbursed on November 30. At the end of December, the fund contained the following petty cash receipts: December 4 Freight charge for merchandise purchased $ 42 December 7 Freight charge for delivery to customer $ 66 December 12 Purchase of office supplies $31 December 18 Donation to charitable organization $ 50 If, in addition to these receipts, the petty cash fund contains $301 of cash, the journal entry to reimburse the fund on December 31 will include: A. A debit to Transportation-In of $73. B. A debit to Transportation-Out of $73. C. A credit to Office Supplies of $66. D. A credit to Cash Over and Short of $10. E. A debit to Cash Over and Short of $10