The cash register tape for Leprechaun Industries reported sales of $7,392.09. 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 $64.35.
(b) Cash on hand exceeds cash to be accounted for by $33.68. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2.)