oriole company sells aTvs. the perpetual inventory was stated as $37,600 on the books at december 31,2020. At the close of the year, a new approach for compiling inventory was used and apperently a satisfactory cur-off for preparation of financial statements was not made. some events that occuree are as follows. 1) TVs shipped to a customer January 2,2021 costing 4,800 were included in inventory at December 31,2020, the sale was recorded in 2021. 2) TVs costing 14,400 received in december 2020, were recorded as received on january 2, 2021. 3) TVs received during 2020 costing $5300 were recorded twice in the inventory account. 4). Tvs shipped to a customer december 28,2020 F.O.B shipoing point whuch cost $10,700 were not received by the customer until january 2021. The TVs were included in the endung inventory. 5). Tvs on hand that cost $6,800 were never recorded on the bookd. calculate rhe current inventory at december 31,2020