Answer
A : Cash over or short should be debited for $4
Work Step by Step
The petty cash must have 100 dollars. Since we already have 2 dollars in the petty cash, we have to add 98 dollars from cash account to make it 100.
This means that the difference between the receipts and cash is 4 dollars, meaning that 4 dollars should be accounted for by debiting cash short or over account for 4.