The cash register tape for Sheffield Industries reported sales of $28,332.00. 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 $54.50. (6) Cash on hand exceeds cash to be accounted for by $29.00. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, eg, 52.75.)