Vogts Company sells TVs. The perpetual inventory was stated as $33,500 on the books at December 31, 2012. At the close of the year, a new approach for compiling inventory was used and apparently a satisfactory cut-off for preparation of financial statements was not made. Some events that occurred are as follows. 1. 3. TVs shipped to a customer January 2, 2013, costing $5,000 were included in inventory at December 31, 2012. The sale was recorded in 2013. TVs costing $12,000 received December 30, 2012, were recorded as received on January 2, 2013 TVs received during 2012 costing $4,600 were recorded twice in the inventory account. TVs shipped to a customer December 28, 2012, f.o.b. shipping point, which cost $8,000, were not received by the customer until January, 2013. 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, 2012