Multiple Choice Question

The cash in a cash register equaled $$100,$ but the record of cash receipts$/$sales equaled $$102.$ Determine which of the following entries is correct to record cash

sales and the shortage.

Debit Cash $$100$; credit Cash Over and Short $$2$; and credit Sales $$102.$

Debit Cash $$102$; credit Cash Over and Short $$2$; and credit Sales $$100.$

Debit Cash $$100$; debit Cash Over and Short $$2$; and credit Sales $$102.$

Debit Cash $$102$ and credit Sales $$102.$