The following weekly cash register receipts are from service fees and related cash amounts for the month of April. A change fund of $200 is maintained. What is the ending balance of Cash Short and Over, and does this balance represent an expense or revenue?

Date	Change Fund	Cash Register Receipt Amount	Actual Cash Counted
Apr. 2	$200.00	$960.00	$1,165.00
9	200.00	971.00	1,171.00
16	200.00	933.00	1,131.00
23	200.00	912.00	1,114.00
30	200.00	916.00	1,119.00

a.Debit balance in Cash Short and Over of $8.00 (expense)

b.Credit balance in Cash Short and Over of $8.00 (revenue)

c.Debit balance in Cash Short and Over of $5.00 (expense)

d.Credit balance in Cash Short and Over of $3.00 (revenue)