Naomi Company sells TVs. The perpetual inventory was stated as $35,600 on the books at December 31, 2022. 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: a. TVs shipped to a customer January 2, 2023 costing $3,000 were included in inventory at December 31, 2022. The sale was recorded in 2023. b. TVs costing $2,000 received December 30, 2022, were recorded as received on January 2, 2023. c. TVs received during 2022 costing $2,200 were recorded twice in the inventory account. d. TVs shipped to a customer December 28, 2022, f.o.b. shipping point, which cost $2,500, were not received by the customer until January, 2023. The TVs were not included in the ending inventory. e. TVs shipped to a customer December 30, 2022, f.o.b. destination, which cost $1,900, were not received by the customer until January, 2023. The TVs were not included in the ending inventory. Required: Compute the correct inventory at December 31, 2022