He actual cash received from cash sales was $10,680 and the amount indicated by the cash register total was $10,648. Journalize the entry to record the cash receipts and cash sales. For a compound transaction, if an amount box does not require an entry, leave it blank.

The journal entry to record the day's sales would include

Debit     Cash                  $10,648

Debit     Cash shortage  $32

Credit    Sales                 $10,680

Explanation:

Total Sales is $10,680, so the sales will be recorded by this amount. The cash is $10,648, so it will also be recorded by the same amount. A debit entry will be placed to reflect the effect of this transaction as there is a cash shortage.

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