Record the journal entry for Sales and for Cash Over and Short for each of the following separate situations. a. The cash register's record shows $420 of cash sales, but the count of cash in the register is $430.
b. The cash register's record shows $980 of cash sales, but the count of cash in the register is $972.

1.Dr Cash $430

Dr Cash Over and Short $10

Cr Sales $420

2.Dr Cash $980

Dr Cash Over and Short $8

Cr Sales $972

Explanation:

Preparation of the journal entry for Sales and for Cash Over and Short for each of the following separate situations.

1. Since the cash register's record already shows $420 of the cash sales in which the count of cash in the register was $430 this means we have to record the transaction as:

Dr Cash $430

Dr Cash Over and Short $10

($430-$420)

Cr Sales $420

2.. Since the cash register's record already shows $972 of the cash sales in which the count of cash in the register was $980 this means we have to record the transaction as:

Dr Cash $980

Dr Cash Over and Short $8

($980-$972)

Cr Sales $972

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