The cash register tape for Bluestem Industries reported sales of $6,871.50. 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 $50.75. (b) Cash on hand exceeds cash reported by cash register tape by $28.32. Make journal entry using cash count sheet. BE7.7 (LO 2), AP While examining cash receipts information, the accounting department determined the following information: cash on hand $1,125.74 and cash sales per register tape $988.62. Prepare the required journal entry. Identify the internal control principles applicable to cash disbursements. BE7.8 (LO 2), C Tott Company has the following internal control procedures over cash disbursements. Identify the internal control principle that is applicable to each procedure. a. Company checks are prenumbered. b. The bank statement is reconciled monthly by an internal auditor. c. Blank checks are stored in a safe in the treasurer's office. d. Only the treasurer or assistant treasurer may sign checks. e. Check-signers are not allowed to record cash disbursement transactions. Prepare entry to replenish a petty cash fund. BE7.9 (LO 2), AP On March 20, Harbor's petty cash fund of $100 is replenished when the fund contains $19 in cash and receipts for postage $40, supplies $26, and travel expense $15. Prepare the journal entry to record the replenishment of the petty cash fund. Identify the control features of a bank account. BE7.10 (LO 3), C Luke Roye is uncertain about the control features of a bank account. Explain the control benefits of (a) a check and (b) a bank statement.