2. By using the data from above, make the following journal entries that Swan should record on October 31 to update her Cash account. (6 marks) a. To account for the EFT collection of rent Oct. 31 Accounts Debit Credit b. To account for NSF cheques returned by the bank. Oct. 31 Accounts Debit Credit c. To correct the error in recording the salary of the part-time employee. Oct. 31 Accounts Debit Credit Part B (4 marks) Raj Department store has one cash register. On a recent day, the cash register tape reported sales in the amount of $12,675.12. Actual cash in the register (after deducting and removing the opening change of $100) was $12,649.81, which was deposited in the firm's account. Required: Prepare a journal entry to record these cash sales. Accounts Debit Credit Credit 9