The current assets and current liabilities sections of the balance sheet of Sunland Co. appear as follows.

Sunland Co. Balance Sheet (Partial) As of December 31, 2017
Cash				$18,400		Accounts payable		$27,600
Accounts receivable		$38,900				Notes payable		14,800
Less: Allowance for doubtful accounts		1,700		37,200		Unearned revenue		3,600
Inventory				63,300		Total current liabilities		$46,000
Prepaid expenses				5,900
Total current assets				$124,800

The following errors in the corporations accounting have been discovered:

1.		Keane collected $5,200 on December 20, 2017 as a down payment for services to be performed in January, 2018. The companys controller recorded the amount as revenue.
2.		The inventory amount reported included $3,200 of merchandise that had been received on December 31, 2017 but for which no purchase invoices had been received or entered. Of this amount, $2,400 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 $11,900 were entered in the sales journal as of December 31, 2017. Of these, $7,800 were sales on account and the remainder were cash sales.
4.		Cash, collected in December 2017, but entered as received in January 2018 totaled $2,100. Of this amount, $1,960was received on account after cash discounts of 2% had been deducted; the remainder was collected for cash sales.
5.		Cash of $5,100 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.
6.		January 2018 cash disbursements entered as of December 2017 included payments of accounts payable in the amount of $7,600, on which a cash discount of 1% was taken.

Calculate the following adjusted balances.

Cash
Accounts Receivable
Inventory
Accounts Payable
Notes Payable
Unearned Revenue