The following merchandise transactions occurred in December. Both companies use a perpetual inventory system.

Dec. 3		Blossom Company sold merchandise to Thomas Co. for $41,000, terms 2/10, n/30, FOB destination. This merchandise cost Blossom Company $18,000.
4		The correct company paid freight charges of $850.
8		Thomas Co. returned unwanted merchandise to Blossom. The returned merchandise had a sales price of $2,200 and a cost of $990. It was restored to inventory.
13		Blossom Company received the balance due from Thomas Co.

Assuming that Thomas Co. had a balance in Merchandise Inventory on December 1 of $6,000, determine the balance in the Merchandise Inventory account at the end of December for Thomas Co. (Post entries in the order of journal entries presented in the previous part.)