Please Help me with this two questions. Thank you

The cash register tape for Teal Mountain Industries reported sales of $9,757.30. 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 $72.63. (b) Cash on hand exceeds cash reported by cash register tape by $40.20. (Round answers to 2 decimal places, eg. 52.75. Credit account titles are automatically indented when amount is entered. Do not indent manually.) The following information is available for Wildhorse Co. for the month of January: expected cash receipts $59,240; expected cash disbursements $66,900; and cash balance on January 1,$11,700. Management wishes to maintain a minimum cash balance of $8,160. Prepare a basic cash budget for the month of January. The following information is available for Wildhorse Co. for the month of January: expected cash receipts $59,240; expected cash disbursements $66,900; and cash balance on January 1,$11,700. Management wishes to maintain a minimum cash balance of $8,160. Prepare a basic cash budget for the month of January. The following information is available for Wildhorse Co. for the month of January: expected cash receipts $59,240; expected cash disbursements $66,900; and cash balance on January 1,$11,700. Management wishes to maintain a minimum cash balance of $8,160 Prepare a basic cash budget for the month of January