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.