The cash register tape for Sage Hill Industries reported sales of $9,070.30. 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 $66.99. (b) Cash on hand exceeds cash reported by cash register tape by $37.37. (Round answers to 2 decimal ploces, eg. 52.75. Credit account titles are automaticolly indented when amount is entered. Do not indent manuolly.)