At the end of the day, the cash register's record shows $1,286, but the count of cash in the cash register is $1,263. The correct entry to record the cash sales is

Multiple Choice

• Debit Cash Over and Short $23, credit Sales $23.

• Debit Cash $1,263; Credit Sales $1,263.

• Debit Cash $1,286; credit Cash Over and Short $1,263; credit Sales $23.

• Debit Cash $1,286; credit Sales $1,286.

• Debit Cash $1,263; debit Cash Over and Short $23; credit Sales $1,286.