Vanessa's Gymnastics' Cash Register Tapes Do Not Agree with Cash

Multiple Choice

Vanessa's Gymnastics' cash register tapes do not agree with cash receipts. The facts are: total cash register tapes $300; total coins and currency $304. The summary journal entry to record the day's transactions would include a

A) $300 debit to Cash; $4 debit to Cash Short/Over; and $304 credit to Sales.
B) $304 debit to Cash; $4 credit to Cash Short/Over; and $300 credit to Sales.
C) $304 debit to Cash and $304 credit to Sales.
D) $300 debit to Cash and $300 credit to Sales.