Seemore Lens Company (SLC) sells contact lenses FOB destination. For the year ended December 31, the company reported Inventory of $81,000 and Cost of Goods Sold of $442,000. a. Included in Inventory (and Accounts Payable) are $12,200 of lenses SLC is holding on consignment b. Included in SLC's Inventory balance are $6,100 of office supplies held in SLC's warehouse. c. Excluded from SLC's Inventory balance are $9,100 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 $17,200. d Included in SLC's Inventory balance are $3,550 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 lit Journal entry worksheet 1 2 Included in Inventory (and Accounts Payable) are $12,200 of lenses held on consignment. Record the transaction. Note: Enter debits before credits Transaction General Journal Debit Credit Record entry Clear entry View general journal View transaction list A: transaction. 2. Included in the Inventory balance are $6,100 of office supplies held in SLC's warehouse. Record the transaction. 3 Excluded from the Inventory balance are $9,100 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 $17,200. Record the transaction. 5 Included in the Inventory balance are $3,550 of lenses that were damaged in December and will be scrapped in January, with no recoverable value. Record the Note : journal entry has been entered