A B Vogts Company sells TVs. The perpetual inventory was stated as $38,500 on the books at December 31, 2020. At the close of the year, a new approach for compiling inventory was used and apparently a satisfactory cut-off for preparation of financial statements was not made. Some events that occurred are as follows 1 2 B TVs shipped to a customer January 2, 2021, costing $5,000 were included in inventory at December 31, 2020 The sale was recorded in 2021. TVs costing $15,000 received December 30, 2020, were recorded as received on January 2, 2021. TVs received during 2020 costing $4,600 were recorded twice in the inventory account. TVs shipped to a customer December 28, 2020, fo.b. shipping point, which cost $10,000, were not received by the customer until January, 2021. The TVs were included in the ending inventory. 5 TVs on hand that cost $6,100 were never recorded on the books 1 Instructions Compute the correct inventory at December 31, 2020