what are the enterings for
cash sales N31,000
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The journal entry of cash sales is:
Cash A/c Dr.
To Sales A/c
The cash receipt journal is used to record sales of merchandise for cash.
The credit sales is recorded in sales journal. All transactions in the cash receipts journal involve the receipt of cash and hence, it is recorded by debiting cash.
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I think the picture I have attached is the answer
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