§ 147.6. Cash received account.
(a) Except for isolated or incidental sales, whenever cash-receipts entries are combined or summarized into one entry in the cash receipts journal or other records and are not supported by the drivers’ daily load, return and settlement sheets, the detail of these entries showing the date, the name of the payor, and the amount received, shall be kept by the dealer in chronological order for 2 years as part of his records as support of the summary entries.
(b) Cash income derived from incidental sales of milk, milk products, and other products normally sold and distributed by dealers off routes or at the plant of the dealer, or any other type of incidental sale, shall be recorded in such a manner so as to clearly indicate the source of any income thus derived.
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