While examining cash receipts information, the accounting department determined the following information: opening cash balanc $$195\mathrm{.}00,$ cash on hand $$1,463\mathrm{.}46,$ and cash sales per register tape $$1,285\mathrm{.}21.$

Prepare the required journal entry based upon the cash count sheet. $($Round answers to $2$ decimal places, eg$.52\mathrm{.}75.$ Credit account title are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No$.$ Entry" for the occount titles an enter O for the amounts. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit

Cash