The cash register tape for Sunland Industries reported sales of $ 28,892.00. 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 $ 48.50. (b) Cash on hand exceeds cash reported by cash register tape by $ 32.50. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 52.75.)