Carla Vista Company is concerned about the accuracy of its year-end inventory balance. Inventory shows a year-end balance of $328,000. Discussions with the company accountant reveal the following. 1. Carla Vista received goods costing $51.000 on January 2 that were shipped FOB destination on December 29. The shipment was a rush order that was supposed to arrive on December 31 . This purchase was included in the ending inventory of $328,000 2. Carla Vista sold goods costing $43,000 to Cusa Compary, FOB shipping point, on December 28 for $67,000. The goods are not expected to arrive at Cusa until January 12 . The goods were not incfuded in the physical inventory because they were not in the warchouse. 3. The physical count of the inventory did not include goods costing $91.000 that were shipped FOB destination to Carfa Vista on December 27 and werestill in transit at yearend 4. Carla Vista received goods costing $29,000 on Jandary 2. The goods were shipped FO shipping point an December 26 by Noble Ca. The goods were not included in the plysical count 5. Carla Vista sold goods costing $40,000 to Limerick Co, for $57,000. The goods were shipped FOB destination on December 30. The goods were recelved by Linerick on Jamuary 8 and were not included in Carla Vista's physical inventory: Determine Carla Vista's correct inventory amount on December 31. Correct inventary amount Using the perpetual inventory system, what correcting entry would have to be made for item 4? (Credit occount titles are outomotically indented when the amount is entered. Do not indent monuolly. List all debit entries before credit entries If no entry is required, select "No Entry" for the account titles and enter Of or the amounts.)