Which of the Following Statements Is Not Correct

Multiple Choice

Which of the following statements is not correct?

A) The cash register proof is used to enter the cash sales and sales tax in the cash receipts journal.
B) The entry to record the receipt of a promissory note to replace an open account is recorded in the cash receipts journal.
C) In accounting, the term "cash" includes checks, money orders, and funds on deposit in a bank as well as currency and coins.
D) The cash receipts journal has separate columns for debits to Cash, credits to Accounts Receivable, and credits to Sales and Sales Tax Payable.