The cash register tape for Marin Industries reported sales of $7,283.70. 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 $53.79. (b) Cash on hand exceeds cash reported by cash register tape by $30.01. (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)	enter an account title	enter a debit amount rounded to 2 decimal places	enter a credit amount rounded to 2 decimal places
	enter an account title	enter a debit amount rounded to 2 decimal places	enter a credit amount rounded to 2 decimal places
	enter an account title	enter a debit amount rounded to 2 decimal places	enter a credit amount rounded to 2 decimal places
(b)	enter an account title	enter a debit amount rounded to 2 decimal places	enter a credit amount rounded to 2 decimal places
	enter an account title	enter a credit amount rounded to 2 decimal places	enter a credit amount rounded to 2 decimal places
	enter an account title	enter a credit amount rounded to 2 decimal places	enter a credit amount rounded to 2 decimal places