On April $15,2026,$ fire damaged the office and warehouse of Teal Corporation. The only accounting record saved was the general ledger, from which the balance sheet data below was prepared.

Teal Corporation

March $31,2026$

Dr

Cr

Cash

$$18,000$

Accounts receivable

$36,000$

Inventory, December $31,2025$

$67,500$

Land

$31,500$

Buildings

$99,000$

Accumulated depreciation

$$37,170$

Equipment

$3,240$

Accounts payable

$21,330$

Other accrued expenses

$9,180$

Common stock

$90,000$

Retained earnings

$46,800$

Sales revenue

$121,500$

Purchases

$46,800$

Miscellaneous expense

$23,940$

$$325,980$

$$325,980$

The following data and information have been gathered.

$1.$ The fiscal year of the corporation ends on December $31.$

$2.$ An examination of the April bank statement and canceled checks revealed that checks written during the period April $115$ totaled $$11,700$: $$5,130$ paid to accounts payable as of March $31,$ $$3,060$ for April merchandise shipments, and $$3,510$ paid for other expenses. Deposits during the same period amounted to $$11,655,$ which consisted of receipts on account from customers with the exception of a $$855$ refund from a vendor for merchandise returned in April.

$3.$ Correspondence with suppliers revealed unrecorded obligations at April $15$ of $$14,040$ for April merchandise shipments, including $$2,070$ for shipments in transit $($f$.$o$.$b$.$ shipping point$)$ on that date.

$4.$ Customers acknowledged indebtedness of $$41,400$ at April $15,2026.$ It was also estimated that customers owed another $$7,200$ that will never be acknowledged or recovered. Of the acknowledged indebtedness, $$540$ will probably be uncollectible.

$5.$ The companies insuring the inventory agreed that the corporation$$s fire$-$loss claim should be based on the assumption that the overall gross profit rate for the past $2$ years was in effect during the current year. The corporation$$s audited financial statements disclosed this information:

Year Ended

December $31$

$2025$

$2024$

Net sales

$$477,000$ $$351,000$

Net purchases

$252,000211,500$

Beginning inventory

$45,00059,400$

Ending inventory

$67,50045,000$

$6.$ Inventory with a cost of $$6,300$ was salvaged and sold for $$3,150.$ The balance of the inventory was a total loss.

Compute the amount of inventory fire loss.

Inventory fire loss

$enter the amount of inventory fire loss in dollars rounded to $0$ decimal places