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The cash register tape for Marin Industries reported sales of $$8,795\mathrm{.}50.$ Record the journal entry that would be necessary for each of the following situations. $($a$)$ Sales per cash register tape exceeds cash on hand by $$64\mathrm{.}96.($b$)$ Cash on hand exceeds cash reported by cash register tape by $$36\mathrm{.}24.($Round answers to $2$ decimal places, e$.$g$.52\mathrm{.}75.$ Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

Transactions Account Titles and Explanation

Debit

Credit

$($a$)$

$($b$)$