Daryl Swan operates four video rental stores. She has just received the monthly bank statement at October 31, 2019 from Bank of Montreal, and the statement shows an ending balance of $4,180. Listed on the statement are an EFT rent collection by the bank for Swan of $150, a service charge of $15, four NSF cheques totalling $100, and a $20 charge for printed cheques. In reviewing her cash records, Swan identifies outstanding cheques totalling $306 and an October 31 deposit in transit of $1,002. During October she recorded a $315 cheque for the salary of a part-time employee as $31. Swans Cash account shows an October 31 cash balance of $5,145.

Raj Department store has one cash register. On a recent day, the cash register tape reported sales in the amount of $12,675.12. Actual cash in the register (after deducting and removing the opening change of $100) was $12,649.81, which was deposited in the firms account.

Required:

Prepare a journal entry to record these cash sales.

	Accounts	Debit	Credit