Based on its physical count of inventory in its warehouse at year$-$end, December $31$ of the current year, Plummer Company planned to report inventory of $$35,000.$ During the audit, the independent CPA developed the following additional information:

Goods from a supplier costing $$780$ are in transit with UPS on December $31$ of the current year. The terms are FOB shipping point $($explained in the $$Required$$ section$).$ Because these goods had not yet arrived, they were excluded from the physical inventory count.

Plummer delivered samples costing $$1,740$ to a customer on December $27$ of the current year, with the understanding that they would be returned to Plummer on January $15$ of the next year. Because these goods were not on hand, they were excluded from the inventory count.

On December $31$ of the current year, goods in transit to customers, with terms FOB shipping point, amounted to $$6,400($expected delivery date January $10$ of the next year$).$ Because the goods had been shipped, they were excluded from the physical inventory count.

On December $31$ of the current year, goods in transit to customers, with terms FOB destination, amounted to $$1,600($expected delivery date January $10$ of the next year$).$ Because the goods had been shipped, they were excluded from the physical inventory count.

Required:

Plummer$$s accounting policy requires including in inventory all goods for which it has title. Note that the point where title $($ownership$)$ changes hands is determined by the shipping terms in the sales contract. When goods are shipped $$FOB shipping point,$$ title changes hands at shipment and the buyer normally pays for shipping. When they are shipped $$FOB destination,$$ title changes hands on delivery, and the seller normally pays for shipping. Compute the correct amount for the ending inventory.

Note: If no adjustment is necessary, enter a $$0$ in the cell.