The current assets and current liabilities sections of the balance sheet of Whispering Company appear as follows. Cash Accounts receivable Less: Allowance for doubtful accounts Inventory Prepaid expenses WHISPERING COMPANY BALANCE SHEET (PARTIAL) DECEMBER 31, 2017 $ 42,800 Accounts payable $98,100 Notes payable 8,530 89,570 157,330 8,110 $297,810 $ 64,090 66,410 $130,500 The following errors in the corporation's accounting have been discovered: 1. January 2018 cash disbursements entered as of December 2017 included payments of accounts payable in the amount of $43,400, on which a cash discount of 2% was taken. 2. The inventory included $30,790 of merchandise that had been received at December 31 but for which no purchase invoices had been received or entered. Of this amount, $10,860 had been received on consignment; the remainder was purchased f.o.b. destination, terms 2/10, n/30. 3. Sales for the first four days in January 2018 in the amount of $29,350 were entered in the sales journal as of December 31, 2017. Of these, $21,600 were sales on account and the remainder were cash sales. 4. Cash, not including cash sales, collected in January 2018 and entered as of December 31, 2017, totaled $37,480. Of this amount, $25,480 was received on account after cash discounts of 2% had been deducted; the remainder represented the proceeds of a bank loan. (al) Calculate the following adjusted balances. Cash Accounts Receivable Inventory Accounts Payable $ Notes Payable $