How to calculate Money 2 column

[shah_ir85]

Hey mate i have some prob to make an account counting

	A	B	C
1	Item	$	Cent
2	Chicken	12	50
3	Broom	5	52
4	Book	2	02
5	Total	20	04

<tbody>
</tbody>

If C5 is over than $1, then B5 is auto +$1....for example C5 value is 104 cents...then only 04 cents left...100 cent will convert to $1 and add to B5...

please help me..also if i have to minus cent....79 - 80...auto take $1 from $cell...

 

[etaf]

B5
=SUM(B2:B4)+INT(SUM(C2:C4)/100)
and
C5
=MOD(SUM(C2:C4),100)