How to calculate Money 2 column

[shah_ir85]

Hey mate i have some prob to make an account counting

[TABLE="class: grid, width: 500"]
<tbody>[TR]
[TD][/TD]
[TD]A[/TD]
[TD]B[/TD]
[TD]C[/TD]
[/TR]
[TR]
[TD]1[/TD]
[TD]Item[/TD]
[TD]$[/TD]
[TD]Cent[/TD]
[/TR]
[TR]
[TD]2[/TD]
[TD]Chicken[/TD]
[TD]12[/TD]
[TD]50[/TD]
[/TR]
[TR]
[TD]3[/TD]
[TD]Broom[/TD]
[TD]5[/TD]
[TD]52[/TD]
[/TR]
[TR]
[TD]4[/TD]
[TD]Book[/TD]
[TD]2[/TD]
[TD]02[/TD]
[/TR]
[TR]
[TD]5[/TD]
[TD]Total[/TD]
[TD]20[/TD]
[TD]04[/TD]
[/TR]
</tbody>[/TABLE]

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)