Consider the following balances.

Cash $44,970 Accounts payable $62,190
Accounts receivable $98,840 Notes payable 74,650
Less: Allowance for-
doubtful accounts 8,790 90,050 $136,840
Inventory 173,880
Prepaid expenses 9,320
$318,220

The following errors in the corporation's accounting have been discovered:
1. January 2018 cash disbursements entered as of December 2017 included payments of accounts payable in the amount of $41,500, on which a cash discount of 2% was taken.
2. The inventory included $27,740 of merchandise that had been received at December 31 but for which no purchase invoices had been received or entered. Of this amount, $10,190 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 2018 in the amount of $32,350 were entered in the sales journal as of December 31, 2017. Of these, $20,610 were sales on account and the remainder were cash sales.
4. Cash, not including cash sales, collected in January 2018 and entered as of December 31, 2017, totaled $35,226. Of this amount, $23,226 was received on account after cash discounts of 2% had been deducted; the remainder represented the proceeds of a bank loan.

Required:
Calculate the following adjusted balances.
Cash
Accounts Receivable
Inventory
Accounts Payable
Notes Payable