The actual cash received from cash sales was $18,371, and the amount indicated by the cash register total was $18,400. 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.

Given that,

Actual cash received from cash sales = $18,371

Amount indicated by the cash register = $18,400

Cash short:

= Amount indicated by the cash register - Actual cash received from cash sales

= $18,400 - $18,371

= $29

Therefore, the journal entry is as follows:

Cash A/c Dr. $18,371

Cash over and short A/c Dr. $29

To sales $18,400

(To record the cash receipts and cash sales)