At the end of the day, the cash register tape shows $1,260 in cash sales, but the count of cash in the register is $1,335. The proper entry to account for this excess is: Multiple Choice Debit Cash $1,260; credit Sales $1,260. Debit Cash $1,335; credit Sales $1,335. Debit Cash $1,335; credit Sales $1,260; credit Cash Over and Short $75. Debit Cash $1,260; debit Cash Over and Short for $75; credit Sales $1,335. Debit Cash Over and Short $75; credit Cash $75.