At the end of the day, the cash register tape shows $1,480 in cash sales but the count of cash in the register is $1,610. The proper entry to account for this excess is: Multiple Choice Debit Cash $1,480; debit Cash Over and Short for $130; credit Sales $1,610. Debit Cash $1,610; credit Sales $1,610. Debit Cash $1,610; credit Sales $1,480; credit Cash Over and Short $130. Debit Cash Over and Short $130; credit Cash $130. Debit Cash $1,480; credit Sales $1,480.