The cash in a cash register equaled $100, but the record of cash receipts/sales equaled $102. Determine which of the following entries is correct to record cash sales and the shortage.

a. Debit Cash $102; credit Cash Over and Short $2; and credit Sales $100.
b. Debit Cash $102 and credit Sales $102.
c. Debit Cash $100; credit Cash Over and Short $2; and credit Sales $102.
d. Debit Cash $100; debit debit Cash Over and Short $2; and credit Sales $102.