Prepare journal entries for the following independent transactions: a) Cash sales for the day based on the cash register tape amounted to $19,559.40. Cash receipts for the day amounted to $19,640.50. b) Cash sales for the day according to the cash register tape amounted to $11,950.38. Cash receipts for the day amounted to $11,942.59. Explanations are not required. Date General Journal Accounts Debit Credit