The cash register tape for Skysong Industries reported sales of $27,712.00. 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 $51.50. (b) Cash on hand exceeds cash reported by cash register tape by $23.00. (Credit account titles are outomatically indente when amount is entered. Do not indent manually. Round answers to 2 decimal places, eg. 52.75.)