Seymour lens company sells contact lenses FOB destination for the year and the December $31$ the company reported inventory of $86,000$ and cost of good sold of $452,000$ a included in inventory and accounts payable are $13,200$ of lenses SLC is holding on consignment B excluded and SLC$\text{'}$s inventory balance are $6600$ of office supplies held in SLC$\text{'}$s warehouse C excluded from SLC$\text{'}$s inventory balance are $9600$ of lenses in the warehouse ready to send to customers on January $2$ SLC reported these lenses as stole on December $31$ at a price of $18,200$ D included in SLC$\text{'}$s inventory balance are $3800$ of lenses that were damaged in December and will be scrapped in January with zero rely realizable value for each item a minus D prepare the journal entry to correct the balances presently reported journal entry worksheet what would it be