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. a. Included in Inventory (and Accounts Payable) are $13,800 of lenses SLC is holding on consignment. b. Included in SLC's Inventory balance are $6,900 of office supplies held in SLC's warehouse. c. Excluded from SLC's 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. d. Included in SLC's 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.) View transaction list Journal entry worksheet < 1 2 3 4 5 To record the write-down of $3,950 inventory damaged in December and will be scrapped in January, with zero realizable value. Note: Enter debits before credits. View transaction list Journal entry worksheet < 1 2 3 4 5 To record the elimination of $18,800 sales transaction recorded in December for a sale to be made in January when goods are shipped FOB destination. Note: Enter debits before credits. Transaction c-2. General Journal Debit Credit 7 Record entry Clear entry View general journal View transaction list Journal entry worksheet < 1 2 3 4 5 To record the elimination of $9,900 cost of goods sold in December for a sale to be made in January. Note: Enter debits before credits. Transaction c-1. General Journal Debit Credit Record entry Clear entry View general journal View transaction list Journal entry worksheet < 1 2 3 4 5 To record the rectification for recording $6,900 supplies as inventory. Note: Enter debits before credits. Transaction b. General Journal Debit Credit Record entry Clear entry View general journal > View transaction list Journal entry worksheet < 1 2 3 4 5 To record the elimination of consignment inventory, which does not belong to SLC. Note: Enter debits before credits. Transaction a. General Journal Debit Credit Record entry Clear entry View general journal