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Seemore Lens Company (SLG) sells coatact lenaes FOB dertination. For the year that ended December 3t, the cormenny seported Inventory of 571,000 and Cost of

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Seemore Lens Company (SLG) sells coatact lenaes FOB dertination. For the year that ended December 3t, the cormenny seported Inventory of 571,000 and Cost of Goods Sold of $422,000 a. hcluded in levertory (and Accounts Payablej are $10200 ef lenses heid on consigrment b. Inclutled in the inventory balance are $5,00 of ofice supplies held in. SLC s watehouse c. Excluded from the lnventory batance are $8500 of lenses in the warehouse that are teady to send to customers on lamiay 2 oe December 31, SLC reported these ienses as sold ot a price of 515.200 d. Included in the Imrentory balance are 53,050 of lenses that were damoged inDecember and will be scapped in January, aith no recoverable value: Required: Prepare the table showng the batances presently ieporled for inventory and Cost of Goods Sold, and then disptryivo the adyustmentsi needed to contrecty account for each of hems (d fot and finaly determining the appropriate inventory and Cost of Goods Sold balarces. EEnter any decrentes to aecount belances with e minus sign.) Gladstone Limited tracks the number of uniss purchased and sold throughout each acccunting period but applies its inventory costing method at the end of each period, as if it uses a periodic inventory system. Assume its accounting records provided the following information at the end of the annual accounting period. Decemtsar a Required: 1. Compute the amount of goods avalleble for sale, ending inventory, and cost of goods sold at December at. under each of the following invenory costing methods. For Specific identification, assuming that the Morch 14, sale was seliected two-tifths from the beginning imventory and three fiths from the purchase of January 30 . Assume that the sale of August 31 , was serected from the remainder of the beginning imventory, with the bafance from the purchase of May t (Do not round Weighted average cost per unit. Round your finol answers to the neorest dollar smount.)

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