Answer:
$45,000
Explanation:
The computation of correct inventory is shown below:-
Unadjusted Inventory value $38,500
Add: TVs received on Dec.30,2017 $15,000
Less: TVs received recorded twice $4,600
Less : TVs shipped to Customer
FOB shipping point $10,000
Add: TVs on hand not recorded $6,100
Correct Inventory at December 31,2017 $45,000
Therefore we are not considering Point no.1 as TVs were shipped in Jan.2,2018 and sale also recorded in 2018.