'he actual cash received from cash sales was $315,280, and the amount indicated by the cash register total was $315,150. ournalize the entry to record the cash receipts and cash sales. Refer to the Chart of Accounts for exact wording of account titles. ASSETS110Cash410Sales111PettyCash120AccountsReceivable131NotesReceivable132InterestReceivable141MerchandiseInventory145OfficeSupplies146StoreSupplies151PrepaidInsurance181Land191OfficeEquipment192AccumulatedDepreciation-OfficeEquipment193StoreEquipment194AccumulatedDepreciation-StoreEquipmentREVENUE610InterestRevenueEXPENSES510CostofMerchandiseSold515CreditCardExpense516CashShortandOver520SalariesExpense531AdvertisingExpense532DeliveryExpense533InsuranceExpense534OfficeSuppliesExpense535RentExpense536Repairse 194 Accumulated Depreciation-Store Equipment 536 Repairs Expense \begin{tabular}{ll} & 537 Selling Expenses \\ \multicolumn{1}{c}{ LIABILITIES } & 538 Store Supplies Expense \\ 210 Accounts Payable & 561 Depreciation Expense-Office Equipmen \\ 221 Notes Payable & 562 Depreciation Expense-Store Equipment \\ 222 Interest Payable & 590 Miscellaneous Expense \\ 231 Salaries Payable & 710 Interest Expense \end{tabular} 241 Sales Tax Payable EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends