Cash in bank or drawer $28,110 + $208 = $28,818 ending 12/31/balance. Use this number to make your Cash T-account (ledger page) match the bank, you will need to make a one time, 12/31/2018 adjustment to record cash sales made by 3C Company (remember, Charlie mislaid his receipt book). 9. Write the Journal Entry and Post to the T-account Account Debit Credit Sales revenue Record missing sales revenue