Record the journal entry for Sales and for Cash Over and Short for each of the following separate situations. The cash register's record shows $560 of cash sales, but the count of cash in the register is $598. The cash register's record shows $1,148 of cash sales, but the count of cash in the register is $1,112.

The journal entries are shown below:

1. Cash A/c Dr$598

To Sales $560

To Cash over and short $38

(Being the cash sales are recorded and the remaining balance is credited to the cash over and short account)

2. Cash A/c Dr $1,112

Cash over and short A/c Dr $36

To Sales A/c $1,148

(Being the cash sales are recorded and the remaining balance is debited to the cash over and short account)