Chart of Account Journal Instructions The actual cash received from cash sales was $39, 114 and the amount indicated by the cash register total was $39,129. Joumalize the entry to record the cash receipts and cash sales. Refer to the Chart of Accounts for exact wording of account titles. ASSETS REVENUE 110 Cash 410 Sales 111 Petty Cash 120 Accounts Receivable 610 Interest Revenue 131 Notes Receivable EXPENSES 132 Interest Receivable 510 Cost of Merchandise Sold 141 Merchandise Inventory 145 Office Supplies 148 Store Supplies 151 Prepaid Insurance 181 Land 191 Office Equipment 192 Accumulated Depreciation Office Equipment 193 Store Equipment 194 Accumulated Depreciation-Store Equipment 515 Credit Card Expense 516 Cash Short and Over 520 Salaries Expense 531 Advertising Expense 532 Delivery Expense 533 Insurance Expense 534 Office Supplies Expense 535 Rent Expense 538 Repairs Expense 537 Selling Expenses 538 Store Supplies Expense 581 Depreciation Expense-Office Equipment 582 Deprecation Expense-Store Equipment 590 Miscellaneous Expense 710 Interest Expense LIABILITIES 210 Accounts Payable 221 Notes Payable 222 Interest Payable 231 Salaries Payable 241 Sae: Tex Payable EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends 313 Income Summary Joumalize the entry to record the cash receipts and cash sales on December 31. Refer to the Chart of Accounts for exact wording of account titles PAGE 1 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST REF DCOIT CREDIT ASSETS LABILITIES 1 COUNTY