The current assets and current liabilities sections of the balance sheet of Oriole Company appear as follows. ORIOLE COMPANY BALANCE SHEET (PARTIAL) DECEMBER 31, 2020 Cash $ 44,300 Accounts payable $ 58,160 Accounts receivable $ 94,400 Notes payable 66,420 Less: Allowance for doubtful accounts 7,400 87,000 $ 124,580 Inventory 174,040 Prepaid expenses 9,210 $314,550 The following errors in the corporation's accounting have been discovered: 1. January 2021 cash disbursements entered as of December 2020 included payments of accounts payable in the amount of $ 39,900, on which a cash discount of 2% was taken. 2. The inventory included $ 30,450 of merchandise that had been received at December 31 but for which no purchase invoices had been received or entered. Of this amount, $ 12,920 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 2021 in the amount of $ 28,760 were entered in the sales journal as of December 31, 2020. Of these, $ 21,910 were sales on account and the remainder were cash sales. 4. Cash, not including cash sales, collected in January 2021 and entered as of December 31, 2020, totaled $ 33,168. Of this amount, $ 21,168 was received on account after cash discounts of 2% had been deducted; the remainder represented the proceeds of a bank loan. (a1) Calculate the following adjusted balances. Cash $ Accounts Receivable $ Inventory $ Accounts Payable $ Notes Payable $