The cash register tape for Bluestem Industries reported sales of

$$28,372\mathrm{.}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 $$52\mathrm{.}00.($b$)$ Cash on hand exceeds cash to be accounted for

by $$26\mathrm{.}50.($Credit account titles are automatically

indented when amount is entered. Do not indent manually. Round

answers to $2$ decimal places, e$.$g$.52\mathrm{.}75.)$

$$