The cash register tape for Leprechaun Industries reported sales of $7,783.12. 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 $52.60. (b) Cash on hand exceeds cash to be accounted for by $30.30. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2.)