Selected account balances for Hallasan Ltd. at January 1, 2020, are presented below (amounts in thousands).

Accounts Payable ..............................W14,000
Accounts Receivable .............................22,000
Cash ........................................................17,000
Inventory ................................................13,500

Hallasan’s sales journal for January shows a total of W110,000 in the selling-price column, and its one-column purchases journal for January shows a total of W77,000.

The column totals in Hallasan’s cash receipts journal are Cash Dr. W61,000, Sales Discounts Dr. W1,100, Accounts Receivable Cr. W45,000, Sales Revenue Cr. W6,000, and Other Accounts Cr. W11,100.

The column totals in Hallasan’s cash payments journal for January are Cash Cr. W55,000, Inventory Cr. W1,000, Accounts Payable Dr. W46,000, and Other Accounts Dr. W10,000. Hallasan’s total cost of goods sold for January is W63,600.

Accounts Payable, Accounts Receivable, Cash, Inventory, and Sales Revenue are not involved in the Other Accounts column in either the cash receipts or cash payments journal, and are not involved in any general journal entries.

Instructions
Compute the January 31 balance for Hallasan in the following accounts.

a. Accounts Payable.

b. Accounts Receivable.

c. Cash.

d. Inventory.

e. Sales Revenue.