At the End of the Day, the Cash Register's Record $\begin{array} { | l | r | r | } \hline \text { Cash } & 1,245 & \\\hline \text { Sales } & & 1,245 \\\hline\end{array}$

At the end of the day, the cash register's record shows $1,250, but the count of cash in the cash register is $1,245. The correct entry to record the cash sales for the day is:

A) $\begin{array} { | l | r | r | } \hline \text { Cash } & 1,245 & \\\hline \text { Sales } & & 1,245 \\\hline\end{array}$
B) $\begin{array} { | l | r | r | } \hline \text { Cash } & 1,245 & \\\hline \text { Cash over and short } & 5 & \\\hline \text { Sales } & & 1,250 \\\hline\end{array}$
C) $\begin{array} { | l | r | r | } \hline \text { Cash } & 1,250 & \\\hline \text { Sales } & & 1,250 \\\hline\end{array}$
D) $\begin{array} { | l | r | r | } \hline \text { Cash } & 1,250 & \\\hline \text { Sales } & & 1,245 \\\hline \text { Cash over and short } & & 5 \\\hline\end{array}$
E) $\begin{array} { | c | r | r | } \hline \text { Cash over and short } & 5 & \\\hline \text { Sales } & & 5 \\\hline\end{array}$