Selected account balances for Hulse company at January 1,2014, are presented below.

Accounts Payable $14,138

Account Receivable $21,657

cash $16,097

Inventory $13,882

Hulse's sales journal for January shows a total of $110,994 in the selling price column, and its one-column purchases journal for January shows a total of $77,976.

The column totals in Hulse's cash receipts journal are: Cash Dr.$61,875; Sales discounts Dr. $1,187; Accounts receivable Cr. $45,263;

Sales revenue Cr. $5,689; and Other Accounts Cr. $12,110

The column totals in Hulse's cash payments journal for January are: Cash Cr. $55,620; Inventory Cr. $1,487; Accounts Payable Dr. $45,400; and Other Accounts Dr. $11,707. Hulse'stotal cost of goods sold for January is $62,928.

Accounts Payable, accounts receivable, cash, inventory and sales revenue are not involved in the "other accounts" column in either the cash receipts or cash payments journal, and are not involved in any general journal entries.

Compute the January 31 balance for Hulse in the following accounts.

Please provide steps, thanks for your help!