Vogts Company sells TVs$.$ The perpetual inventory was stated as $$38,500$ on the books at December $31,2025.$ At the close of the year, a new approach for compiling inventory was used and a satisfactory cut$-$off for the preparation of financial statements was not made. Some events that occurred are as follows.

TVs shipped to a customer on January $2,2026,$ costing $$5,000$ were included in inventory at December $31,2025.$ The sale was recorded in $2026.$

TVs costing $$15,000$ received December $30,2025,$ were recorded as received on January $2,2026.$

TVs received during $2025$ costing $$4,600$ were recorded twice in the inventory account.

TVs shipped to a customer December $28,2025,$ f$.$o$.$b$.$ shipping point, which cost $$10,000,$ were not received by the customer until January $2026.$ The TVs were included in the ending inventory.

TVs on hand that cost $$6,100$ were never recorded on the books.

Instructions

Compute the correct inventory at December $31,2025.$