7. Below are weekly cash register tape amounts for service fees and the related cash counts during the month of May. A change fund of $200 is maintained. Date Change Fund Cash Register Receipt Amt Actual Cash Counted 5/1 $200 $293.50 $495.00 5/8 $200 $304.00 $501.25 5/15 $200 $287.00 $287.00 5/22 $200 $330.25 $532.65 5/29 $200 $299.50 $496.00 a) Prepare the journal entry to record the cash service fees and cash short and over for May 1. Please omit descriptions and descriptions and do not skip lines between dates. Post to the cash short and over account, Account No. 516. Foot and find the balance. Does this balance represent an expense or revenue?