If a cashier rang up sales totaling $4,000, but had only $3,997 to deposit, which journal entry would be recorded? A debit to:

a. Cash of $3,997 and Cash Shortage of $3 and a credit to Unearned Revenue of $4,000.

b. Cash of $3,997 and a credit to Cash Shortage of $3 and Sales Revenue of $4,000.

c. Sales of $4,000 and Cash Shortage of $3 and a credit to Cash of $3,997.

d. Cash of $3,997 and Cash Shortage of $3 and a credit to Sales Revenue of $4,000.