Seemore Lens Company (SLC) sells contact lenses FOB destination. For the year ended December 31, the company reported Inventory of $71,000 and Cost of Goods Sold of $422,000 a. Included in Inventory (and Accounts Payable) are $10,200 of lenses SLC is holding on consignment c. Excluded from SLC's Inventory balance are $8,100 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 $15,200. d. Included in SLC's Inventory balance are $3,050 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 Included in Inventory (and Accounts Payable) are $10,200 of lenses held on consignment. Record the transaction Note: Enter debits before credits Transaction General Journal Debit Credit