At the end of the day, the cash register tape shows $1,340 in cash sales but the count of cash in the register is $1,435. The proper entry to account for this excess is:

At the end of the day, the cash register tape shows $1,340 in cash sales but the count of cash in the register is $1,435. The proper entry to account for this excess is:

Debit Cash Over and Short $95; credit Cash $95.

Debit Cash $1,435; credit Sales $1,435.

Debit Cash $1,340; credit Sales $1,340.

Debit Cash $1,435; credit Sales $1,340; credit Cash Over and Short $95.

Debit Cash $1,340; debit Cash Over and Short for $95; credit Sales $1,435. Answer Debit Cash $1,435; credit Sales $1,340; credit Cash Over and Short $95.