I don't know the correct answer in two places, where there is a cross. Please tell me the answer and the reason.

CH 08 1 Submitted Garden Depot is a retailer that is preparing its budget for the upcoming fiscal year. Management has prepared the following summary of its budgeted cash flows: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Total cash receipts $ 240, 006 $ 390, 000 $ 270,000 $ 290, 000 Total cash disbursements $ 302, 090 272, 000 262,090 $ 282, 900 The company's beginning cash balance for the upcoming fiscal year will be $32,000. The company requires a minimum cash balance of $10,000 and may borrow any amount needed from a local bank at a quarterly interest rate of 3%. The company may borrow any amount at the beginning of any quarter and may repay its loans, or any part of its loans, at the end of any quarter. Interest payments are due on any principal at the time it is repaid. For simplicity, assume that interest is not compounded. Required: Prepare the company's cash budget for the upcoming fiscal year. (Repayments and interest should be indicated by a minus sign.) Garden Depot Cash Budget 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Beginning cash balance $ 32,000 $ 10,000 $ 85,600 $ 93,600 32,000 Total cash receipts 240,000 390,000 270,000 290,000 1,190,000 Total cash available 272,000 400,000 355,600 383,600 1,411,200 x Total cash disbursements 302,000 272,000 262,000 282,000 1, 118,000 Excess (deficiency) of cash available over disbursements (30,000) 128,000 93,600 101,600 293,200 x Financing: Borrowings 40,000 40,000 Repayments (40,000) (40,000) Interest (2,400) (2,400) Total financing 40,000 (42,400) 0 0 (2,400) Ending cash balance $ 10,000 $ 85,600 93,600 $ 101,600 $ 101,600