Sellers
Bottle stores, liquor outlets, kiosks, tuckshops, supermarkets, bars and forecourts selling over a counter. Hardware, spare parts, agro-dealers, pharmacies, wholesalers and distributors selling on account. Plenty of you do both.
A sale drops the stock, books the margin and posts to the ledger in the same second the customer pays. So the shelf, the till and the report finally agree, and short cash stops being something you find out about weeks later.