At December 31, 2016, Pearl Corporation reported current assets of $348,310and current liabilities of $192,400. The following items may have been recorded incorrectly.

1.Goods purchased costing $24,200were shipped f.o.b. shipping point by a supplier on December 28. Pearl received and recorded the invoice on December 29, 2016, but the goods were not included in Pearl's physical count of inventory because they were not received until January 4, 2017.2.Goods purchased costing $15,090were shipped f.o.b. destination by a supplier on December 26. Pearl received and recorded the invoice on December 31, but the goods were not included in Pearl's 2016 physical count of inventory because they were not received until January 2, 2017.3.Goods held on consignment from Claudia Kishi Company were included in Pearl's December 31, 2016, physical count of inventory at $14,140.4.Freight-in of $2,760was debited to advertising expense on December 28, 2016.