Flint Corporation's management wants to maintain a minimum monthly cash balance of $11,200. At the beginning of September, the cash balance is $17,178, expected cash receipts for September are $136,080. and cash disbursements are expected to be $161,000. How much cash, if any, must Flint borrow to maintain the desired minimum monthly balance? Determine your answer by using the basic form of the cash budget. (Enter negative amounts using either a negative sign preceding the number e.g. 45 or parentheses e.g. (45).) The cash register tape for Kingbird Industries reported sales of $8,520.60. 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 $62.93. (b) Cash on hand exceeds cash reported by cash register tape by $35.11. (Round answers to 2 decimal places, e.g. 52.75. Credit account titles are automatically indented when amount is entered. Do not indent manually.)