Seemore Lens Company (SLC) sells contact lenses FOB destination. For the year ended December 31, the company reported Inventory of $89,000 and Cost of Goods Sold of $458,000. Included in Inventory (and Accounts Payable) are $13,800 of lenses SLC is holding on consignment. Included in SLCs Inventory balance are $6,900 of office supplies held in SLCs warehouse. Excluded from SLCs Inventory balance are $9,900 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 $18,800. Included in SLCs Inventory balance are $3,950 of lenses that were damaged in December and will be scrapped in January, with zero realizable value. Required: For each item, (a)-(d), 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.)