Carla Vista Company sells TVs. The perpetual inventory was stated as $ 37,700 on the books at December 31, 2020. At the close of the year, 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. TVs shipped to a customer January 2, 2021, costing $5,000 were included in inventory at December 31, 2020. The sale was recorded in 2021. 2. TVs costing $ 14,400 received December 30, 2020, were recorded as received on January 2, 2021. 3. TVs received during 2020 costing $ 4,800 were recorded twice in the inventory account. 4. TVs shipped to a customer December 28, 2020, f.o.b. shipping point, which cost $ 11,000, were not received by the customer until January, 2021. The TVs were included in the ending inventory. 5. TVs on hand that cost $ 6.100 were never recorded on the books. Compute the correct inventory at December 31, 2020. Correct inventory $