Grand Co Cash Count at the End of the Day Totals

Grand Co. cash count at the end of the day totals $1,580 and the cash register tape shows $1,415. The amount of the change fund is $150. Grand Co. would record the revenue for the day as follows

A)
$\begin{array} { l l } \text { Cash } & \$ 1,580 \\\text { Income from Services } & \$ 1,580\end{array}$
B)
$\begin{array} { l c } \text { Cash } & \$ 1,430 \\\text { Cash Short and Over } & \$ 15 \\\text { Income from Services } & { \$ 1,415 }\end{array}$
C)
$\text { Cash } \quad \$ 1,415$
$\text { Income from Services } \quad \$ 1,415$
D)
Cash $\quad \$ 1,600$
Cash Short and Over $\quad\$ 15$
Income from Services $\quad\$ 1,585$