While examining cash receipts information, the accounting department determined the following information: opening cash balance $183, cash on hand $1,373.40, and cash sales per register tape $1,206.12. Prepare the required journal entry based upon the cash count sheet. (Round answers to 2 decimal places, e.g. 52.75. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit