Instructor Chart of Accounts ASSETS The following selection to cash collections for the 100 change tund at all times Present entries to record the transactions for each of these days of recipes from sales 110 Cash REVENUE 410 Sales 610 interest Revenue Required: Ch December 30, actuals in cash registet 4841: cash recepercash register taly $4.650.1 on Downber 31, actual cash in cash register SMO cash per cash register tal 54,128 to the Chart of Accounts for exact wording of account the 111 Petty Cash 120 Accounts Receivable 131 Notes Receivable 132 Interest Receivable 141 Merchandise inventory 145 Supplies 151 Prepaid insurance 181 Land 191 Koment 192 Acumulated Depreciation EXPENSES 510 Cost of Merchandise Sold 515 Credit Card Expense 518 Cash Short and Over 520 Salaries Expense 531 Advertising Expense 532 Delivery Expense 533 Insurance Expense 5 Supplies Expense 536 Rent Expense 5. Repairs Expense 561 Depreciation Expense 591 Miscellaneous Administrative Expense 592 Miscellaneous Selling Expense 710 interest Expense LIABILITIES 210 Accounts Payable 221 Notes Payable 222rest Payable 231 Blanes Payable 241 Sales Tax Payable On Dober 31, actual cash in cash regista SAMO cash rece por cash register 4.14 exact wording of me JOURNAL EQUITY 310 Owner, Capital 311 Oamer Dreng 312 Income Summary DATE DESCRIPTION PORT 110 Cash 410 Sales The following selected transactions relate to cash collections for a firm that maintains a $100 change fund at all times. Present entries to record the transactions for each of the two days of cash receipts General Journal On December 30, actual cash in cash register, $4,641;sh receipts per cash register taly, $4,650. Refer to the Chart of Accounts for exact wording of account Miles PAGE 1 JOURNAL DATE DESCEPTION POST. REF. DEBIT CREDIT On December 31, actual cash in cash register, $4,240; cash receipts per cash register tally, S4,128. Refer to the Chart of Accounts for exact wording of accountries PAGE 1 JOURNAL DESCRIPTION DATE POST. REF. CREDIT DEBIT