The following selected transactions relate to $2$ days' cash collections for a firm that maintains a $$100$ change fund at all times:

a$.$ Actual cash in cash register, $$3,500$; cash receipts per cash register tally, $$3,589.$

b$.$ Actual cash in cash register, $$4,809$; cash receipts per cash register tally, $$4,721.$

Journalize the sales and cash receipts for each of the $2$ days. If an amount box does not require an entry, leave it blank.