Oriole Company sells TVs. 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 uesd and apparently a satisfactory cut-off for preparation of financial statements was not made. some evenrs that occurrd 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 December 30,2020, were recorded as received on Jaunary 2,2021. 3) TVs received during 2020 costing $5,300 were recorded twice in the inventory account. 4) Tvs shipped to a customer December 28,2020, F.O.B shipping point, whuch were not received by the customer until January,2021. The TVs were included in the ending inventory. 5) Tvs. on hand that costs $6,800 were never recorded on the books. Compute the correct inventory at December 31,2020