Please I need answer for the 2 questions. Thank youu

Consider the following: Cash in Bank - checking account of $19100, Cash on hand of $510, Post-dated checks received totaling $3540, and certificates of deposit totaling $123000. How much should be reported as cash in the balance sheet? $19100. $23150. $19610. $135400. Vaughn Manufacturing had January 1 inventory of $290000 when it adopted dollar-value LIFO. During the year, purchases were $1890000 and sales were $2930000. December 31 inventory at year-end prices was $433920, and the price index was 113. What is Vaughn Manufacturing's ending inventory? $384000. $396220. $290000. $433920. O