9 Seemore Lens Company (SLC) sells contact lenses FOB destination. For the year ended December 31, the company reported Inventory of $86,000 and Cost of Goods Sold of $452.000. 2.5 points a. Included in Inventory (and Accounts Payable) are $13.200 of lenses SLC is holding on consignment. b. Included in SLC's Inventory balance are $6,600 of office supplies held in SLC's warehouse. c. Excluded from SLC's Inventory balance are $9.600 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 $18,200. d. Included in SLC's Inventory balance are $3.800 of lenses that were damaged in December and will be scrapped in January, with zero realizable value. eBook Required: Prepare the table showing the balances presently reported for Inventory and Cost of Goods Sold, and then displaying the adjustment(s) needed to correctly account for each of items (a)-(d), and finally determining the appropriate Inventory and Cost of Goods Sold balances. (Enter any decreases to account balances with a minus slgn.) Hint Print Present Balance a. b. Inventory Cost of Goods Sold S 88,000 s 452.000 (13,200) (6.600) 18,200 (18.200) (3.800) 3.800 S 80,540 s 437,600 References d. Appropriate Balance