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

CRANE COMPANY BALANCE SHEET (PARTIAL) DECEMBER 31, 2020
Cash				$ 41,300		Accounts payable		$ 58,430
Accounts receivable		$96,300				Notes payable		63,280
Less: Allowance for doubtful accounts		7,840		88,460				$121,710
Inventory				169,820
Prepaid expenses				8,620
				$308,200

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 $41,800, on which a cash discount of 2% was taken.
2.		The inventory included $28,590 of merchandise that had been received at December 31 but for which no purchase invoices had been received or entered. Of this amount, $11,340 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 $28,680 were entered in the sales journal as of December 31, 2020. Of these, $21,510 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 $35,520. Of this amount, $23,520 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		$