At December $31,2023,$ Sunland Corp's perpetual inventory showed as $$37,100$ in the general ledger. Towards the end of $2023,$ 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:

Units shipped to a customer January $2,2024,$ costing $$5,160,$ were included in inventory at December $31,2023.$ The sale was recorded in $2024.$

Units costing $$21,500$ received December $30,2023,$ were recorded as received on January $2,2024.$

Units received during $2023,$ costing $$4,300$ were recorded twice in the general ledger.

Units shipped to a customer December $28,2023,$ FOB shipping point, which cost $$12\mathrm{.}040,$ were not received by the customer until January $2024.$ The units were included in the ending inventory.

Units on hand that cost $$4,820$ were never recorded on the books.

Calculate the correct inventory at December $31,2023.$

Correct inventory, Dec. $31$

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