The current assets and current liabilities sections of the statement of financial position of Monty Corp. are as follows:

MONTY CORP. Statement of Financial Position (partial) December 31, 2020
Cash				$43,000		Accounts payable		$62,000
Accounts receivable		$95,000				Notes payable		68,000
Allowance for doubtful accounts		7,800		87,200
Inventory				186,600
Prepaid expenses				9,500
				$326,300				$130,000

The following errors have been discovered in the corporations accounting:

1.		January 2021 cash disbursements that were entered as at December 2020 included payments of accounts payable in the amount of $44,000.
2.		The inventory balance is based on an inventory count that included $31,000 of merchandise that was received at December 31 but with no purchase invoices received or entered. Of this amount, $15,000 was received on consignment; the remainder was purchased f.o.b. destination.
3.		Sales for the first four days of January 2021 in the amount of $31,000 were entered in the sales book as at December 31, 2020. Of these, $23,500 were sales on account and the remainder were cash sales.
4.		Cash, not including cash sales, collected in January 2021 and entered as at December 31, 2020, totalled $40,324. Of this amount, $25,382 was received on account; the remainder was proceeds on a bank loan. (the amount owed to the bank for January 2021 was included as part of the Notes Payable account.)

I can't seem to figure out the adjustments. If you could prove explanations to your steps: it would be appreciated!