A cash register tape reflected total sales equaling $$100,$ but the cash in the cash register drawer equaled $$105.$ Review the statements below and determine which is correct regarding this discrepancy.

The Sales account will be credited for $$100.$

The Cash account will be debited for $$105.$

The extra $$5$ collected will be treated as a miscellaneous revenue.

The Cash Over and Short account will be credited for $$5.$

The Sales account will be credited for $$105.$

The Cash Over and Short account will be debited for $$5.$