Total cash sales for the day amounted to $1890 but the amount of total cash in the register at the end of the day was only $1850.

Ignoring GST, the journal entry to record the day's cash sales would be:

O DR Bank $1890; CR Sales $1890

O DR Bank $1850, DR Cash short and over $40; CR Sales $1890

O DR Cash short and over $40; CR Sales $40

O DR Bank $1890, CR Cash short and over $40; CR Sales $1850