Seemore Lens Company (SLC) manufactures and sells contact lenses. For the year ended December 31, the company reported Inventory of $87,000 and Cost of Goods Sold of $454,000.

a.	Included in Inventory (and Accounts Payable) are $13,400 of lenses held on consignment.
b.	Included in the Inventory balance are $6,700 of office supplies held in SLCs warehouse.
c.	Excluded from the Inventory balance are $9,700 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 $18,400.
d.	Included in the Inventory balance are $3,850 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.