The records of Thomas Company as of December $31,2023,$ show the following:

The accountant of Thomas Company discovers in the first week of January $2024$ that the following errors were made by his staff.

a$.$ Goods costing $$4,500$ were in transit $($FOB shipping point$)$ and were not included in the ending inventory. The invoice had been received and the purchase recorded.

b$.$ Damaged goods $($cost $$4,100)$ that were being held for return to the supplier were included in inventory. The goods had been recorded as a purchase and the entry for the return of these goods had also been made.

c$.$ Inventory items costing $$3,900$ were incorrectly excluded from the final inventory. These goods had not been recorded as a purchase and had not been paid for by the company.

d$.$ Goods that were shipped FOB destination had not yet arrived and were not included in inventory. However, the invoice had arrived on December $30,2023,$ and the purchase for $$2,700$ was recorded.

e$.$ Goods that cost $$2,400$ were segregated and not included in inventory because a customer expressed an intention to buy the goods. The sale of the goods for $$4,200$ had been recorded in December $2023.$

Required:

Using the format provided below, show the correct amount for net purchases, profit, accounts payable, and inventory for Thomas Company as at December $31,2023.($Negative answers should be indicated by a minus sign. Do not leave any cells blank; input $"0"$ wherever it is required.$)$

$\backslash$table$[[$Balance per company's books,Net Purchases,Net Income,Accounts Payable,Inventory$],[$$$,325,000,$$$,25,000,$$$,31,000,$$$,18,400],[($a$),,,,,,,,],[($b$),>,,,,,,,],[($c$),,,,,,,,],[($d$),,,,,,,,],[(e),,,,,,,,],[$Correct Balances,,,,,,,,$]]$