Need help in these 2 multiple choice questions. Thanks

QUESTION 3 All of the following actions would strengthen internal control over a petty cash fund except (j surprise counts by a supervisor. O cancellation of paid vouchers. (j submission of supporting documents. (j multiple petty cash custodians. QUESTION 4 Which statement regarding negative cash balances is true? O The amount is offset against other current assets because users need to know net current assets. (j The amount is shown as a current liability because a company cannot have a cash balance below zero. (j The company must obtain a loan to bring the cash balance to zero before nancial statements are prepared. (j The negative cash balance is included as a current asset and discussed in a footnote to the financial statements