At the end of the day, the cash register tape shows $1, 300 in cash sales but the count of cash in the register is $1, 385. The proper entry to account for this excess is: Debit Cash $1, 300; debit Cash over and Short for $85; credit Sales $1, 385. Debit Cash over and Short $85: credit Cash $85. Debit Cash $1.385: credit Sales $1.300: credit Cash Over and Short $85. Debit Cash $1.385: credit Sales $1, 385. Debit Cash $1, 300; credit Sales $1, 300