Lapse For Swifty Industries reported sales of $27,182.00. Record the journal entry that would be necessary for each of the following situations.(a) Cash to be accounted for exceeds cash on hand by $54.50. (b) Cash on hand exceeds cash to be accounted for by $23.50. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, c.8. 52.75.) No. Account Titles and Explanation Debit Credit la) Cash Cash Over and Short Sales Revenue (b) Cash Cash Over and Short Sales Revenue