Selected account balances for Oriole Company at January 1, 2020, are presented below.

Accounts Payable $14,400

Accounts Receivable 22,100

Cash 17,300

Inventory 14,500

Oriole's sales journal for January shows a total of $111,000in the selling-price column, and its one-column purchases journal for January shows a total of $77,300.

The column totals in Oriole's cash receipts journal are Cash Dr. $61,900; Sales Discounts Dr. $1,100; Accounts Receivable Cr. $44,300; Sales Revenue Cr. $5,500; and Other Accounts Cr. $13,200.

The column totals in Oriole's cash payments journal for January are Cash Cr. $54,000; Inventory Cr. $2,000; Accounts Payable Dr. $46,500; and Other Accounts Dr. $9,500. Hulse's total cost of goods sold for January is $62,600.

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 Oriole in the following accounts:

a. Accounts Payable

b. Accounts Receivable

c. Cash

d. Inventory

e. Sales Revenue