Please solve theattached exercise.

Brief Exercise 8-6

The cash register tape for Bluestem Industries reported sales of $27,402.00. 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 $53.50. (b) Cash on hand exceeds cash to be accounted for by $20.50. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 52.75.)

No.	Account Titles and Explanation	Debit	Credit
(a)
(b)