please help with these 2 questions. please I only have 1 question left. I beg you. thank you in advance.

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The La Grange Corporation had the following budgeted sales for the first half of the current year: January February March April May June Cash Sales $ 90,000 $ 95,000 $ 47,000 $ 42,000 $ 52,000 $ 120,000 Credit Sales $ 190,000 $ 210,000 $ 170,000 $ 127,000 $ 240,000 $ 210,000 The company is in the process of preparing a cash budget and must determine the expected cash collections by month. To this end, the following information has been assembled: Collections on sales: 50% in month of sale 25% in month following sale 25% in second month following sale The accounts receivable balance on January 1 of the current year was $73,000, of which $46,000 represents uncollected December sales and $27,000 represents uncollected November sales. What is the budgeted accounts receivable balance on May 31? Dinham Kennel uses tenant-days as its measure of activity, an animal housed in the kennel for one day is counted as one tenant-day. During March, the kennel budgeted for 4,800 tenant-days, but its actual level of activity was 4,820 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March: Data used in budgeting: Fixed element per month Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Variable element per tenant-day $ 35.30 $ 8.70 15.20 4.20 0.60 $ 2,000 1,200 7,600 7,700 $ 18,500 $ 28.70 Actual results for March: Revenue Wages and salaries Food and supplies $ 145, 135 $ 28,670 $ 75,065 Data used in budgeting: 10 Fixed element per month Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 0 $ 2,000 1,200 7,600 7,700 $ 18,500 Variable element per tenant-day $ 35.30 $ 8.70 15.20 4.20 0.60 $ 28.70 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 145,135 $ 28,670 $ 75,065 $ 27,230 $ 7,107 The revenue variance for March would be closest to