Seemore Lens Company (SLC) manufactures and sells contact lenses. For the year ended December 31, the company reported Inventory of $86,000 and Cost of Goods Sold of $452,000.

a.	Included in Inventory (and Accounts Payable) are $13,200 of lenses held on consignment.
b.	Included in the Inventory balance are $6,600 of office supplies held in SLCs warehouse.
c.	Excluded from the Inventory balance are $9,600 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 $18,200.
d.	Included in the Inventory balance are $3,800 of lenses that were damaged in December and will be scrapped in January, with no recoverable value.

Required:

For each item, (ad), 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.)