Seemore Lens Company (SLC) sells contact lenses FOB destination. For the year ended December 31, the company reported Inventory of $90,000 and Cost of Goods Sold of $460,000 a. Included in Inventory (and Accounts Payable) are $14,000 of lenses SLC is holding on consignment. b. Included in SLC's Inventory balance are $7,000 of office supplies held in SLC's warehouse c. Excluded from SLC's Inventory balance are $10,000 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 $19.000 d. Included in SLC's Inventory balance are $4,000 of lenses that were damaged in December and will be scrapped in January with zero realizable value. Required: For each item. (a)-(c), 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 Included in Inventory (and Accounts Payable) are $14,000 of lenses held on consignment. Record the transaction Note Enter debits before credits