1. Lankton Company has the following account balances at year-end:

Accounts receivable $190,000

Allowance for doubtful accounts 9,800

Sales discounts 3,200

Lankton should report accounts receivable at a net amount of $?

2. Lawson Manufacturing Company has the following account balances at year end:

Office supplies $ 14,000

Raw materials 57,000

Work-in-process 89,000

Finished goods 145,000

Prepaid insurance 12,000

What amount should Lawson report as inventories in its balance sheet?

3. Morgan Manufacturing Company has the following account balances at year end:

Office supplies $ 14,000

Raw materials 37,000

Work-in-process 69,000

Finished goods 115,000

Prepaid insurance 26,000

What amount should Morgan report as inventories in its balance sheet?