The following selected transactions relate to cash collections for a firm that maintains a $100 change fund at all times.Present entries to record the transactions for each of the two days of cash receipts from sales. 
Definitions:
Borrowed Funds
Money obtained through loans or debt financing, which needs to be repaid over time, usually with interest.
Capital Budgeting
The process of planning and managing a company's long-term investments in major projects or assets.
Internal Rate
Generally refers to the internal rate of return (IRR), which is a metric used in capital budgeting to estimate the profitability of potential investments.
Cash Flows
The net amount of cash and cash-equivalents being transferred into and out of a business.
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