The current assets and current liabilities sections of the balance sheet of Carla Company appear as follows. Carla Company Balance Sheet (Partial) December 31, 2025 Cash $40,100 Accounts payable $59,850 Accounts receivable $89.200 Notes payable 60,600 Less: Allowance for doubtful accounts 8,330 80,870 $120,450 Inventory 161,250 Prepaid expenses 9,400 $291,620 The following errors in the corporation's accounting have been discovered: 2. 3 4 January 2026 cash disbursements entered as of December 2025 included payments of accounts payable in the amount of $41,500, on which a cash discount of 2% was taken. The inventory induded $31,670 of merchandise that had been received at December 31 but for which no purchase invoices had been received or entered. Of this amount, $12,240 had been received on consignment; the remainder was purchased fo.b. destination, terms 2/10, n/30. Sales for the first four days in January 2026 in the amount of $30,970 were entered in the sales journal as of December 31, 2025. Of these, $19.780 were sales on account and the remainder were cash sales. Cash, not including cash sales, collected in January 2026 and entered as of December 31, 2025, totaled $36,598. Of this amount, $24,598 was received on account after cash discounts of 2% had been deducted; the remainder represented the proceeds of a bank loan. 13