For the united company, suppose that the cash indicated sales of $10,000 S, but the amount of cash was only $8,650 S. A cash shortfall of $1,350 S exists. The cash shortfall entry is:
Oa. Cash $10,000, Sales revenue $8,650
Cash over and short $1,350
Ob. Cash $1,350, Cash over and short $8,650, Sales revenue $10,000
Oc. Cash $8,650, Cash over and short $1,350, Sales revenue $10,000
Od. Sales revenue $10,000, Cash over and short $1,350, Cash $8,650