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

Accounts Payable$14,300

Accounts Receivable22,400

Cash16,900

Inventory13,700

Sheridan's sales journal for January shows a total of $112,000in the selling-price column, and its one-column purchases journal for January shows a total of $76,700.

The column totals in Sheridan's cash receipts journal are Cash Dr. $60,300; Sales Discounts Dr. $2,100; Accounts Receivable Cr. $44,600; Sales Revenue Cr. $6,300; and Other Accounts Cr. $11,500.

The column totals in Sheridan's cash payments journal for January are Cash Cr. $54,300; Inventory Cr. $1,700; Accounts Payable Dr. $45,400; and Other Accounts Dr. $10,600. Hulse's total cost of goods sold for January is $62,300.

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 Sheridan in the following accounts.

• Accounts Payable
• Accounts Receivable
• Cash
• Inventory
• Sales Revenue