Which of the following statements is not correct?

Multiple Choice

The cash register proof is used to enter the cash sales and sales tax in the cash receipts journal.

The cash receipts journal has separate columns for debits to Caph, credits to Accounts Receivable, credits to Sales, and credits to Sales Tax Payable.

The entry to record the receipt of a promissory note to replace an open account is recorded in the cash receipts journal.

In accounting, the term "cash" includes checks, money orders, and funds on deposit in a bank as well as currency and coins.