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.)