The cash register tape for Splish Brothers Industries reported sales of $9,482.60. 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 $70.32. (b) Cash on hand exceeds cash reported by cash register tape by $39.71. (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 (a) Cash (b) Cash Over and Short Cash Cash Over and Short Debit Credit 9412.28 70.32 39.71