At the end of the day, the cash register's record shows $1,268, but the count of cash in the cash register is $1,254. The correct entry to record the cash sales is

Debit Cash $1,254; Credit Sales $1,254.

Debit Cash Over and Short $14, credit Sales $14.

Debit Cash $1,268; credit Sales $1,254, credit Cash Over and Short $14.

Debit Cash $1,254; debit Cash Over and Short $14; credit Sales $1,268.

Debit Cash $1,268; credit Sales $1,268.