Make journal entries for cash overage and shortfall. BE7.6 (LO 2), AP The cash register tape for Bluestem Industries reported sales of $6,871.50. 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 $50.75. (b) Cash on hand exceeds cash reported by cash register tape by $28.32. Identify the internal control principles applicable to cash disbursements. BE7.8 (LO 2), C Tott Company has the following internal control procedures over cash disbursements. Identify the internal control principle that is applicable to each procedure. a. Company checks are prenumbered. b. The bank statement is reconciled monthly by an internal auditor. c. Blank checks are stored in a safe in the treasurer's office. d. Only the treasurer or assistant treasurer may sign checks. e. Check-signers are not allowed to record cash disbursement transactions