Debit Cash $1,400; credit Sales $1,400. Debit Cash $1,510; credit Sales $1,510. Debit Cash \$1,510; credit Sales \$1,400; credit Cash Over and Short \$110. Debit Cash \$1,400; debit Cash Over and Short for \$110; credit Sales $1,510. Debit Cash Over and Short \$110; credit Cash \$110. At the end of the day, the cash register tape shows $1,400 in cash sales but the count of cash in the register is $1,510. The proper entry to account for this excess is