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

CULVER COMPANY BALANCE SHEET (PARTIAL) DECEMBER 31, 2020
Cash				$ 43,100		Accounts payable		$ 63,430
Accounts receivable		$91,400				Notes payable		63,510
Less: Allowance for doubtful accounts		8,290		83,110				$126,940
Inventory				165,030
Prepaid expenses				9,460
				$300,700

The following errors in the corporations accounting have been discovered:

1.		January 2021 cash disbursements entered as of December 2020 included payments of accounts payable in the amount of $42,300, on which a cash discount of 2% was taken.
2.		The inventory included $31,310 of merchandise that had been received at December 31 but for which no purchase invoices had been received or entered. Of this amount, $11,000 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 $31,970 were entered in the sales journal as of December 31, 2020. Of these, $21,740 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 $34,344. Of this amount, $22,344 was received on account after cash discounts of 2% had been deducted; the remainder represented the proceeds of a bank loan.

Calculate the following adjustment balances:

Cash

Accounts Receivable

Inventory

Accounts Payable

Notes Payable