Granger Company sells TVs$.$ The perpetual inventory was stated as $38,000$

on the books at $12-31-2023$

At the close of the year, a new approach to 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 on January $2,2024$ were included in inventory at December $31,2023.$

The sale was recorded in $2024.$ The goods cost $$3,000.$

$2$ TVs costing $$15,000$ received on December $31,2023$ were recorded as received on January $2,2024.$

$3$ TVs received during $2023$ costing $$4,600$ were recorded twice in the inventory account.

$4$ TVs shipped to a customer on December $28,2023$ fob shipping point, which cost $$10,000$

were not received by the customer until January $5,2024.$ These TVs were included in ending

inventory.

$5$ TVs on hand that cost $$6,100$ were never recorded on the books.