help and show work please

ABC Company sells TVs and uses the perpetual inventory method. The balance in the inventory account on the books on December 31, Year 1, was $33,500. Additional information regarding inventory transactions is as follows: 1. TVs shipped to a customer F.O.B. destination on January 2, Year 2, costing $5,000 were included in inventory on December 31, Year 1. The sale was recorded in Year 2. 2. TVs purchased from the manufacturer costing $12,000 were shipped to ABC Company F.O.B. shipping point on December 30, Year 1 and were recorded in inventory when received on January 2, Year 2. 3. TVs received during Year 1 costing $4,600 were mistakenly recorded twice in the inventory account. 4. TVs shipped to a customer on December 28, Year 1, F.O.B. shipping point, which cost $8,000, were received by the customer on January 4, Year 2. The TVs were included in the ending inventory. 5. TVs on consignment at Joe's TV Store which cost $6,100 were not included in inventory. Compute the correct inventory balance on December 31, Year 1. (10 points) Please