2. Vogts Company sells TVs. The perpetual inventory was stated as $38,500 on the books at December 31,2025 . At the close of the year, a new approach for compiling inventory was used and a satisfactory cut-off for the preparation of financial statements was not made. Some events that occurred are as follows. 1. TVs shipped to a customer on January 2,2026 , costing $5,000 were included in inventory at December 31, 2025. The sale was recorded in 2026. 2. TVs costing $15,000 received December 30,2025 , were recorded as received on January 2 , 2026. 3. TVs received during 2025 costing $4,600 were recorded twice in the inventory account. 4. TVs shipped to a customer December 28,2025 , f.o.b. shipping point, which cost $10,000, were not received by the customer until January 2026 . The TVs were included in the ending inventory. 5. TVs on hand that cost $6,100 were never recorded on the books. Instructions Compute the correct inventory at December 31, 2025