The correct answer to this open question is the following.
Samuel needs to decrease his expenses. The category should he make cuts first is entertainment or unnecessary things.
When preparing your budget, your priorities should be necessary things for your daily living. Food, clothes, money for rent, transportation, and medicine. If you do not enough money and start spending of entertainment, movies, video games, restaurants, the gym, and other things, that is what you have to cut first to keep good finances and avoid financial or credit problems.