Need Accounting help with assets and liabilities

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

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ALLESSANDRO SCARLATTI COMPANY BALANCE SHEET (PARTIAL) DECEMBER 31, 2014
Cash		$ 44,980	Accounts payable	$ 62,970
Accounts receivable	$93,380	Notes payable	71,970
Less: Allowance for doubtful accounts	7,610	85,770		$134,940
Inventory		179,050
Prepaid expenses		9,600
$319,400

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

1.	January 2015 cash disbursements entered as of December 2014 included payments of accounts payable in the amount of $41,500, on which a cash discount of 2% was taken.
2.	The inventory included $31,500 of merchandise that had been received at December 31 but for which no purchase invoices had been received or entered. Of this amount, $11,400 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 2015 in the amount of $32,250 were entered in the sales journal as of December 31, 2014. Of these, $22,810 were sales on account and the remainder were cash sales.
4.	Cash, not including cash sales, collected in January 2015 and entered as of December 31, 2014, totaled $37,212. Of this amount, $25,872 was received on account after cash discounts of 2% had been deducted; the remainder represented the proceeds of a bank loan.

Calculate the following adjusted balances.

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