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

Accounts Payable		$14,200
Accounts Receivable		21,700
Cash		16,700
Inventory		12,900

Sunlands sales journal for January shows a total of $110,000 in the selling-price column, and its one-column purchases journal for January shows a total of $76,600. The column totals in Sunlands cash receipts journal are Cash Dr. $61,400; Sales Discounts Dr. $1,200; Accounts Receivable Cr. $44,600; Sales Revenue Cr. $6,800; and Other Accounts Cr. $11,200. The column totals in Sunland's cash payments journal for January are Cash Cr. $54,400; Inventory Cr. $2,300; Accounts Payable Dr. $46,900; and Other Accounts Dr. $9,800. Hulses total cost of goods sold for January is $63,400. 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 Sunland in the following accounts.

a.		Accounts Payable		$
b.		Accounts Receivable		$
c.		Cash		$
d.		Inventory		$
e.		Sales Revenue		$