At the end of the day, the cash register’s record shows $1,286, but the count of cash in the cash register is $1,263. The correct entry to record the cash sales for the day is:

Cash on hand 23
Sales 23
Cash on hand 1,263
Sales 1,263
Cash on hand 1,286
Sales 1,263
Cash over and Short 23
Cash on hand 1,263
Cash over and Short 23
Sales 1,286
Cash on hand 1,286
Sales 1,286