Seemore Lens Company (SLC) sells contact lenses FOB destination. For the year ended December 31, the company reported Inventory of $71,000 and Cost of Goods Sold of $422,000. a. Included in Inventory (and Accounts Payable) are $10,200 of lenses SLC is holding on consignment. b. Included in SLC's Inventory balance are $5,100 of office supplies held in SLC's warehouse. c. Excluded from SLC's Inventory balance are $8,100 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 $15.200 d. Included in SLC's Inventory balance are $3,050 of lenses that were damaged in December and will be scrapped in January, with zero realizable 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.) View transaction list held on 1 Included in Inventory (and Accounts Payable) are $10,200 of lenses held on consignment. Record the transaction 2 Included in the Inventory balance are $5,100 of office supplies held in SLC's warehouse. Record the transaction. 3 Excluded from the Inventory balance are $8,100 of lenses in the warehouse, ready to send to customers on January 2. Record the transaction. 4 SLC reported these lenses as sold on December 31, at a price of $15,200. Record the transaction. Credit 5 Included in the Inventory balance are $3,050 of lenses that were damaged in December and will be scrapped in January, with no recoverable value. Record the transaction. Note : - Journal entry has been entered