Seemore Lens Company (SLC) sells contact lenses FOB destination. For the year ended December 31, the company reported Inventory of $82,000 and Cost of Goods Sold of $444,000. a. Included in Inventory (and Accounts Payable) are $12, 400 of lenses held on consignment. b. Included in the Inventory balance are $6, 200 of office supplies held in SLC's warehouse. c. Excluded from the Inventory balance are $9, 200 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 $17, 400. d. Included in the Inventory balance are $3, 600 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