a$.$ Describe the entries that have been posted to the following accounts after the Change Fund was established.

$\backslash$table$[[$Change$,$Sales,Cas$],[150,,,$Mar. $4,1,472,$Mar. $4,1,475],[,,16,1,398,16,1,397],[,,27,1,545,27,1,541],[$Cash Short and Over,,$],[$Mar$.16,1,$Mar. $4,3,,],[27,4,,,,]]$

On March $4,$ the cash register tape showed that sales were $$1,472,$ whereas the cash count, after deducting the Change Fund, was $$1,475.$ This means that there was a $$3$

$.$ On March $16,$ the cash register tape showed that sales were $$1,398,$ whereas the cash count, after deducting the Change Fund, was $$1,397.$ This means that there was a $$1$

$q,.$ On March $27,$ the cash register tape showed that sales were $$1,545,$ whereas the cash count, after deducting the Change Fund, was $$1,541.$ This means that there was a $$4$

b$.$ How will the balance of Cash Short and Over be reported on the income statement?

On the income statement, the $$2$ debit balance of Cash Short and Over is added to the debit balance of $$ Expense.