The current assets sections of Trial Balance of Brandon Company appear as follows.

$$Cash & Cash Equivalent $ $40,000$

$$Accounts receivable $89,000$

$$Allowance for doubtful accounts $7,000$

$$Inventory $171,000$

$$Prepaid expenses $9,000$

$$

The following errors in the corporation$$s accounting have been discovered:

$1.$January $2024$cash disbursements entered as of December $2023$included payments of accounts payable in the amount of $$39,000,$on which a cash discount of $2\%$was taken.

$2.$The inventory included $$27,000$of merchandise that had been received at December $31$but for which no purchase invoices had been received or entered. Of this amount, $$12,000$had been received on consignment; the remainder was purchased f$.$o$.$b$.$destination$,$ terms $2/10,$n$/30.$

$3.$Sales for the first four days in January $2024$in the amount of $$30,000$were entered in the sales journal as of December $31,2023.$Of these, $$21,500$were sales on account and the remainder were cash sales.

$4.$Cash$,$ not including cash sales, collected in January $2024$and entered as of December $31,2023,$totaled $$35,324.$Of this amount, $$23,324$was received on account after cash discounts of $2\%$had been deducted; the remainder represented the proceeds of a bank loan.

Instructions

$1.$Restate the current assets sections of the balance sheet in accordance with good accounting practice. $($Assume that accounts receivable is recorded gross.$)$

$2.$Prepare a Balance Sheet as of December $31,2024$with disclosure $/////////($Podria realizar la $2$ el balance Sheet$)???$