The cash register tape for Larkspur Industries reported sales of $ 8,658.90. 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 $ 63.94. (b) Cash on hand exceeds cash reported by cash register tape by $ 35.67. (Round answers to 2 decimal places, e.g. 52.75. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Transactions Account Titles and Explanation Debit Credit (a) (b)