The merchandise inventory in Debra's Clothing Store was counted after the close of business on December 31, 2024, the company's year end. It was determined that the total cost of this inventory was $52,800. Debra wants to know if this is the correct amount that should be reported on the company's December 31, 2024, balance sheet or if an adjustment needs to be made for any of the following items: a. The count included items costing $1,300 that had been sold but were being held for alterations. The alterations have been completed and the customers have not yet picked up the items. The customers have paid in full for these items. b. Debra's Clothing Store has $4,050 of merchandise held on consignment for a local designer. These items were included in the inventory count. c. A shipment of inventory costing $2,800 was received on January 2, 2025. It had been shipped by the seller on December 30 , FOB shipping point. Freight charges are $300. These items were not included in the inventory count. d. A second shipment of inventory costing $4,270 was received on January 3,2025 . It had been shipped by the seller on December 31,FOB destination. Freight charges are $370. These items were also not included in the inventory count. Determine the correct amount of Debra's Clothing Store's merchandise inventory at December 31, 2024. (Do not leave any answer field blank. Enter 0 for amounts. Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45).)