At the End of the Day, $443 in Cash Is

At the end of the day, $443 in cash is in the register, and the amount of the Change Fund is $100. If the cash register tape indicates $345, which of the following journal entries should be made?

A) Debit Cash, $345; credit Sales, $345
B) Debit Cash, $443; credit Sales, $443
C) Debit Cash, $443; credit Cash Short and Over, $98; credit Sales, $345
D) Debit Cash, $343; debit Change Fund, $100; credit Sales, $443
E) Debit Cash, $343; debit Cash Short and Over $2; credit Sales $345