At December 31, 2023, Oriole Corp.'s perpetual inventory showed as $44,800 in the general ledger. Towards the end of 2023 , 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. Units shipped to a customer January 2,2024 , costing $6,240, were included in inventory at December 31,2023 . The sale was recorded in 2024. 2. Units costing $26,000 received December 30,2023 , were recorded as received on January 2, 2024. 3. Units received during 2023 , costing $4,300 were recorded twice in the general ledger. 4. Units shipped to a customer December 28, 2023, FOB shipping point, which cost $14,560, were not received by the customer until January 2024. The units were included in the ending inventory. 5. Units on hand that cost $5,820 were never recorded on the books. Calculate the correct inventory at December 31, 2023