At December 31,2023 , Dakota Corp.'s perpetual inventory showed as $48,400 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 $12,000, were included in inventory at December 31, 2023. The sale was recorded in 2024. 2. Units costing $15,000 received December 30,2023 , were recorded as received on January 2, 2024. 3. Units received during 2023 , costing $5,800 were recorded twice in the general ledger. 4. Units shipped to a customer December 28,2023 , FOB shipping point, which cost $17,400, were not received by the customer until January 2024. The units were included in the ending inventory. 5. Units on hand that cost $6,400 were never recorded on the books. Instructions Calculate the correct inventory at December 31, 2023