I have tried the following method with an answer of -19800 but it doesn't work. Please help.

The current assets and current liabilities sections of the balance sheet of Cullumber Co. appear as follows. Cullumber Co. Balance Sheet (Partial) As of December 31, 2017 Cash $18,500 Accounts payable $28,900 Accounts receivable $38,600 Notes payable 14,300 Less: Allowance for doubtful accounts 2,500 36,100 Unearned revenue 3,000 Inventory 61,900 Total current liabilities $46,200 Prepaid expenses 6,800 Total current assets $123,300 The following errors in the corporation's accounting have been discovered: 1. Keane collected $4,100 on December 20, 2017 as a down payment for services to be performed in January, 2018. The company's controller recorded the amount as revenue. 2. The inventory amount reported included $4,500 of merchandise that had been received on December 31, 2017 but for which no purchase invoices had been received or entered. Of this amount, $800 had been received on consignment; the remainder was purchased f.o.b. destination, terms 2/10, n/30. 3. Sales for the first day in January 2018 in the amount of $11,200 were entered in the sales journal as of December 31, 2017. Of these, $5,800 were sales on account and the remainder were cash sales. 4. Cash, collected in December 2017, but entered as received in January 2018 totaled $3,900. Of this amount, $2,842 was received on account after cash discounts of 2% had been deducted; the remainder was collected for cash sales. 5 Cash of $3,500 received in January 2018 was entered as received in December 2017. This cash represented the proceeds of a bank loan that matures in July 2018. January 2018 cash disbursements entered as of December 2017 included payments of accounts payable in the amount of $5,800, on which a cash discount of 1% was taken. Calculate the following adjusted balances. Cash 19242 Accounts Receivable $ 29900 Inventory $ 61100 Accounts Payable 38400 Notes Payable 10800 Unearned Revenue 7100 Restate the current assets and current liabilities sections of the balance sheet in accordance with good accounting practice. (Assume that both accounts receivable and accounts payable are recorded gross.) (List Current Assets in order of liquidity.) CULLUMBER COMPANY Balance Sheet (Partial) December 31, 2017 Asset Current Assets Cash 19242 Accounts Receivable 29900 Less : Allowance for Doubtful Accounts -2500 27400 Inventory 61100 Prepaid Expenses 6800 Total Current Assets Total Current Assets 114542 Liabilities and Stockholders' Equity Current Liabilities Accounts Payable Accounts Payable 38400 Notes Payable 10800 Unearned Revenue 7100 Total Current Liabilities 56300 State the net effect of your adjustments on Cullumber's retained earnings balance Decrease to retained earnings $ Adjustment to retained earnings balance: Add: January sales discounts [($2842 98%) X.2%] Deduct: Down payment 4100 January sales 11200 January purchase discounts ($5800 X 19) December purchases 3700 Consignment inventory 800 (19858) Change (decrease) to retained earnings (19800)