The current assets and current liabilities sections of the balance sheet of Crane Company appear as follows.

CRANE COMPANY

BALANCE SHEET (PARTIAL)

DECEMBER 31, 2017

Cash $ 43,900 Accounts payable $65,490

Accounts receivable $92,300 Notes payable 72,180

Less: Allowance for doubtful accounts 8,020 84,280 $137,670

Inventory 157,750

Prepaid expenses 8,220

$294,150

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 $42,400, on which a cash discount of 2% was taken.

2.The inventory included $31,360of merchandise that had been received at December 31 but for which no purchase invoices had been received or entered. Of this amount, $12,160had 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 $31,220were entered in the sales journal as of December 31, 2017. Of these, $22,020were 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 $35,226. Of this amount, $23,226was received on account after cash discounts of 2% had been deducted; the remainder represented the proceeds of a bank loan.

Calculate the following adjusted balances.

Cash

$

Accounts Receivable

$

Inventory

$

Accounts Payable

$

Notes Payable

$