At the end of the day, the cash register's record shows $1,254, but the count of cash in the cash register is $1,247. The correct entry to record the cash sales is Debit Cash $1,254; credit Sales $1,254. Debit Cash $1,247; Credit Sales $1,247. Debit Cash $1,247; debit Cash Over and Short $7; credit Sales $1,254. Debit Cash Over and Short $7, credit Sales $7. Debit Cash $1,254; credit Cash Over and Short $1,247; credit Sales $7