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Exercise 5-9 (Part Level Submission) The current assets and current liabilities sections of the balance sheet of Cheyenne Company appear as follows. CHEYENNE COMPANY BALANCE SHEET (PARTIAL) DECEMBER 31, 2017 Cash $ 40,100 Accounts payable $ 59,850 Accounts receivable $89,200 Notes payable 60,600 Less: Allowance for doubtful accounts 8,330 80,870 $120,450 Inventory 161,250 Prepaid expenses 9,400 $291,620 The following errors in the corporations accounting have been discovered: 1. January 2018 cash disbursements entered as of December 2017 included payments of accounts payable in the amount of $41,500, on which a cash discount of 2% was taken. 2. The inventory included $31,670 of merchandise that had been received at December 31 but for which no purchase invoices had been received or entered. Of this amount, $12,240 had been received on consignment; the remainder was purchased f.o.b. destination, terms 2/10, n/30. 3. Sales for the first four days in January 2018 in the amount of $30,970 were entered in the sales journal as of December 31, 2017. Of these, $19,780 were sales on account and the remainder were cash sales. 4. Cash, not including cash sales, collected in January 2018 and entered as of December 31, 2017, totaled $36,598. Of this amount, $24,598 was received on account after cash discounts of 2% had been deducted; the remainder represented the proceeds of a bank loan.

Calculate the following adjusted balances. Cash $

Accounts Receivable $

Inventory $

Accounts Payable $

Notes Payable $