Entry for cash sales; cash short Instructions Chart of Accounts Journal Instructions The actual cash received from cash sales was $36,728 and the amount indicated by the cash register total was $36,764 Journalize the entry to record the cash receipts and cash sales. Refer to the Chart of Accounts for exact wording of account titles Entry for cash sales; cash short Journal Instructions Chart of Accounts Chart of Accounts CHART OF ACCOUNTS General Ledger ASSETS REVENUE 110 Cash 410 Sales 610 Interest Revenue 111 Petty Cash 120 Accounts Receivable 131 Notos Receivable 132 Interest Receivable 141 Merchandise Inventory 145 Office Supplies 146 Store Supplies 151 Prepaid Insurance 181 Land 191 Office Equipment 192 Accumulated Depreciation Office Equipment 193 Store Equipment 194 Accumulated Depreciation Store Equipment EXPENSES 510 Cost of Merchandise Sold 515 Credit Card Expense 516 Cash Short and Over 520 Salarios Expense 531 Advertising Expense 532 Dollvery Expense 533 Insurance Expense 534 Office Supplies Expense 535 Rent Expense 536 Repairs Expense 537 Selling Expenses 538 Store Supplies Expense 561 Depreciation Expense-Office Equipment 562 Depreciation Expense-Store Equipment 590 Miscellaneous Expense 710 Interest Expense LIABILITIES 210 Accounts Payable 221 Notes Payable 222 Interest Payable 231 Salarios Payable 241 Sales Tax Payable eBook Show Me How Chart of Accounts 120 Accounts Receivable 131 Notes Receivable 132 Interest Receivable 141 Merchandise Inventory 145 Office Supplies 146 Store Suppies 151 Prepaid Insurance 181 Land 191 Office Equipment 192 Accumulated Depreciation Office Equipment 193 Store Equipment 194 Accumulated Depreciation Store Equipment EXPENSES 510 Cost of Merchandise Sold 515 Credit Card Expense 516 Cash Short and Over 520 Salaries Expense 531 Advertising Expense 532 Delivery Expense 539 Insurance Expense 534 Office Supplies Expense 535 Rent Expense 536 Repairs Expenso 537 Selling Expenses 538 Store Supplies Expense 561 Depreciation Expense-oce Equipment 562 Depreciation Expense-Store Equipment 500 Miscellaneous Expense 710 Interont Expense LIABILITIES 210 Accounts Payable 221 Notes Payable 222 Interest Payable 231 Salarios Payable 241 Sales Tax Payable EQUITY 310 Common Stock 311 Rotained Earnings 312 Dividends 313 Income Summary Entry for cash sales; cash short Instructions Chart of Accounts Journal Journal Journalize the entry to record the cash rocopts and cash sales on December 31. Refer to the Chart of Accounts for exact wording of account bles. PAGE 1 ACCOUNTING EQUATION JOURNAL CREDIT ASSETS LIABUTIES DEBIT EQUITY POST. RET DATE DESCRIPTION 1 2 3