During the inventory count, the supervisor noticed a box labeled "Return for Credit" sitting in the receiving bay. These goods were not included in the inventory count, as the box was sealed and the supervisor did not know what to do with them. On January 4, 2019, the box was opened and the goods were counted. Goods with a total cost of $16,000 were returned to inventory, but additional goods with a cost of $2,000 had to disposed, as they were damaged beyond repair. Credit memos were issued to customers on January 4, 2019 for $24,000.