IS IT NOT 421800? Please provide the correct answer

On April 15, 2026, fire damaged the office and warehouse of Waterway Corporation. The only accounting record saved was the general ledger, from which the balance sheet data below was prepared. The following data and information have been gathered. 1. The fiscal year of the corporation ends on December 31 . 2. An examination of the April bank statement and canceled checks revealed that checks written during the period April 1-15 totaled \$15,600: $6,840 paid to accounts payable as of March 31, $4,080 for April merchandise shipments, and $4,680 paid for other expenses. Deposits during the same period amounted to $15,540, which consisted of receipts on account from customers with the exception of a $1,140 refund from a vendor for merchandise returned in April. 3. Correspondence with suppliers revealed unrecorded obligations at April 15 of $18,720 for April merchandise shipments. including $2,760 for shipments in transit (f.o.b. shipping point) on that date. 4. Customers acknowledged indebtedness of \$55,200 at Aprit 15, 2026. It was also estimated that customers owed another $9,600 that will never be acknowledged or recovered, Of the acknowledged indebtedness, $720 will probably be uncollectible. 5. The companies insuring the inventory agreed that the corporation's fire-loss claim should be based on the assumption that the overall gross profit rate for the past 2 years was in effect during the current year. The corporation's audited financial statements disclosed this information: 6. Inventory with a cost of $8,400 was salvaged and sold for $4,200. The balance of the inventory was a total loss. Compute the amount of imventory fire loss. Inventory fire loss