Vanessa's Gymnastics' cash register tapes do not agree with cash receipts. The facts are: total cash register tapes $400; total coins and currency $404. The summary journal entry to record the day's transactions would include a: $400 debit to Cash; $4 debit to Cash Short and Over, and $404 credit to Service Revenue $404 debit to Cash; $4 credit to Cash Short and Over; and $400 credit to Service Revenue $404 debit to Cash and $404 credit to Service Revenue $400 debit to Cash and $400 credit to Service Revenue