Entry for cash sales; cash over Instructions Chart of Accounts Journal Instructions The actual cash received from cash sales was $45,449 and the amount indicated by the cash register total was $45,216. Journalize the entry to record the cash receipts and cash sales. Refer to the Chart of Accounts for exact wording of account titles. Chart of Accounts CHART OF ACCOUNTS General Ledger ASSETS REVENUE 110 Cash 410 Sales 111 Petty Cash 610 Interest Revenue 120 Accounts Receivable EXPENSES 131 Notes Receivable 132 Interest Receivable 510 Cost of Merchandise Sold 515 Credit Card Expense 516 Cash Short and Over 141 Merchandise Inventory 145 Office Supplies 146 Store Supplies 151 Prepaid Insurance 520 Salaries Expense 531 Advertising Expense 181 Land 191 Office Equipment 192 Accumulated Depreciation Office Equipment 532 Delivery Expense 533 Insurance Expense 534 Office Supplies Expense Chart of Accounts 191 Office Equipment 192 Accumulated Depreciation Office Equipment 193 Store Equipment 533 Insurance Expense 534 Office Supplies Expense 535 Rent Expense 536 Repairs Expense 537 Selling Expenses 194 Accumulated Depreciation-Store Equipment LIABILITIES 538 Store Supplies Expense 561 Depreciation Expense-Office Equipment 210 Accounts Payable 221 Notes Payable 562 Depreciation Expense-Store Equipment 222 Interest Payable 590 Miscellaneous Expense 710 Interest Expense 231 Salaries Payable 241 Sales Tax Payable EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends 313 Income Summary Journal Journalize 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. DEBIT CREDIT ASSETS LIABILITIES EQUITY