Please help me answering this question! I tried,but I couldnt, please.

Thank you

Seemore Lens Company (SLC) sells contact lenses FOB destination. For the year ended December 31, the company reported Inventory of $77,000 and Cost of Goods Sold of $434,000. a. Included in Inventory (and Accounts Payable) are $11,400 of lenses held on consignment. b. Included in the Inventory balance are $5,700 of office supplies held in SLC's warehouse c. Excluded from the Inventory balance are $8,700 of lenses in the warehouse, ready to send to customers on January 1. SLC reported these lenses as sold on December 31, at a price of $16,400 d. Included in the Inventory balance are $3,350 of lenses that were damaged in December and will be scrapped in January, with no recoverable value 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 sign.) Inventory Cost of Goods Sold Present Balance C. Appropriate Balance $ 0