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III. Tan Company sells laptop computers. Inventory is maintained using the perpetual inventory system. All purchases of inventory are on account; accounts payable are paid in the month after purchase. On December 31, 2022, the inventory account had a balance of $52,500 prior to adjustment. A new accounting system was implemented in 2022 and proper accounting for transactions around year-end was not properly controlled. Some events that occurred are as follows.

1.Laptops shipped to a customer on January 2, 2023, which cost $6,000, were included in inventory at December 31, 2022. The sale was recorded in 2023.

2.Laptops costing $13,000 received December 31, 2022, were recorded as received on January 2, 2023.

3.Laptops received in November 2022 costing $4,200 were recorded twice in the inventory account.

4.Laptops shipped to a customer December 28, 2022, FOBshipping point, which cost $9,000, were not received by the customer until January 2023. The laptops were not included in the ending inventory.

5.Laptops on hand on December 31, 2022, costing $6,100 were never recorded in the accounting records because the invoice was not paid until January 2023.

6. A supplier shipped laptops costing $7,500 to the company on December 28, 2022, FOB shipping point. Tan received the shipment on January 3, 2023, so did not include them in inventory.

Required:

(a) Prepare entries necessary to correct the inventory balance at December 31, 2022.

(b) What is the inventory balance after appropriate corrections have been made?