2 Seemore Lens Company (SLC) sells contact lenses FOB destination. For the year ended December 31, the company reported Inventory of $73,000 and Cost of Goods Sold of $426,000. . oints a. Included in Inventory (and Accounts Payable) are $10,600 of lenses SLC is holding on consignment. b. Included in SLC's Inventory balance are $5,300 of office supplies held in SLC's warehouse. c. Excluded from SLC's Inventory balance are $8,300 of lenses in the warehouse, ready to send to customers on January 2. SLC reported these lenses as sold on December 31, at a price of $15,600. d. Included in SLC's Inventory balance are $3,150 of lenses that were damaged in December and will be scrapped in January, with zero realizable value. Print Required: For each item, (a)-(d), prepare the journal entry to correct the balances presently reported. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Included in Inventory (and Accounts Payable) are $10,600 of lenses held on consignment. Record the transaction. Note: Enter debits before credits. Transaction General Journal Debit Credit a Record entry Clear entry View general journal Journal entry worksheet 1 2 3 4 5 > Included in the Inventory balance are $5,300 of office supplies held in SLC's warehouse. Record the transaction. Note: Enter debits before credits. General Journal Debit Credit Transaction b. Record entry Clear entry View general journal Journal entry worksheet N Excluded from the Inventory balance are $8,300 of lenses in the warehouse, ready to send to customers on January 2. Record the transaction. Note: Enter debits before credits. General Journal Debit Credit Transaction C-1. Record entry Clear entry View general journal Journal entry worksheet 1 2 2 3 4 5 5 SLC reported these lenses as sold on December 31, at a price of $15,600. Record the transaction. Note: Enter debits before credits. General Journal Debit Credit Transaction c-2. Record entry Clear entry View general journal Journal entry worksheet Included in the Inventory balance are $3,150 of lenses that were damaged in December and will be scrapped in January, with no recoverable value. Record the transaction. Note: Enter debits before credits. General Journal Debit Credit Transaction d. Record entry Clear entry View general journal