Sara's Beauty Salon keeps a $100 change fund. At the end of the day, sales per the register tape were $885, and the cash count was $992. What is the amount of the cash shortage or overage?

Essential Small Business Accounting Tasks
Bookkeeping: Regularly documenting receipts, invoices, and bank transactions.
Reconciliation: Checking bank statements against accounting records to ensure accuracy.
Tax Compliance: Tracking expenses to calculate and settle tax liabilities, such as VAT or income tax.