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 $400;total coins and currency $404.The summary journal entry to record the day's transactions would include a:

A) $400 debit to Cash;$4 debit to Cash Short and Over;and $404 credit to Service Revenue.
B) $404 debit to Cash;$4 credit to Cash Short and Over;and $400 credit to Service Revenue.
C) $404 debit to Cash and $404 credit to Service Revenue.
D) $400 debit to Cash and $400 credit to Service Revenue.