Practice Brief Exercise 01 The cash register tape for Cheyenne Industries reported sales of $28,512.00. Record the journal entry that would be necessary for each of the following situations. (a) Sales per cash register tape exceeds cash on hand by $53.00. (b) Cash on hand exceeds cash reported by cash register tape by $31.00. (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)