The following selected transactions relate to cash collections for a business that maintains a $100 change fund in the cash register at all times. Present entries to record the transactions for each of the two days of cash receipts from sales. (a) Actual total cash counted in the cash register, $3,011.26; cash receipts for the day per cash register tally, $2,915.21. (b) Actual total cash counted in the cash register, $2,917.95; cash receipts for the day per cash register tally, $2,813.32. (for each Journal Entry, omit the 4th journalizing step of providing an explanation): JOURNAL Date (a) (b) Post. DR CR