Seemore Lens Company (SLC) sells contact lenses FOB destination. For the year ended December 31, the company reported Inventory of $73,000 and Cost of Goods Sold of $426,000. a. Included in Inventory (and Accounts Payable) are $10,600 of lenses SLC is holding on consignment. b. Included in SLC's Inventory balance are $5,300 of office supplies held in SLC's warehouse. c. Excluded from SLC's Inventory balance are $8,300 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 $15,600. d. Included in SLC's Inventory balance are $3,150 of lenses that were damaged in December and will be scrapped in January, with zero realizable 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. (Enter any decreases to account balances with a minus sign.) Inventory Cost of Goods Sold Present Balance a. d. Appropriate Balance