A count of all inventories within the premises was made in the morning of December $31,2016.$ Half of

the goods shipped to consignee on December $26$ are still unsold at December $31,$ the agreed

commission on consignment sales is $20\%$ the sales price.

The unadjusted ledger balances show the following:

Determine the adjusted balances of the following

Accounts receivable

a$.363,320$

b$.329,620$

c$.361,120$

d$.389,320$

Inventories

a$.524,340$

b$.506,800$

c$.547,440$

d$.549,500$

Sales

a$.1,504,620$

b$.1,508,820$

c$.1,522,320$

d$.1,551,500$

Cost of sales

a$.928,360$

b$.942,660$

c$.917,500$

d$.973,000$