Seymour lens company sells contact lenses FOB destination for the year ended December $31$ the company reported inventory of $88,000$ and cost of goods sold of $456,000$ a included in inventory and account payable are $13,600$ of lenses SLC is holding on consignment included in SLC$\text{'}$s inventory balance are $6800$ of office supplies held in SLC$\text{'}$s warehouse C excluded from SLC$\text{'}$s inventory balance are $9800$ of lenses in the warehouse ready to send to customers on January $2$ SLC reported these lenses are sold on December $31$ at a price of $18,600$ in SLC$\text{'}$s inventory balance are $3900$ of lenses that were damaged in December and will be scrapped in January with zero reliable value prepare the table showing the balances presently reported for inventory and cost of good sold and then displaying the adjustments needed to currently to correctly count for each items a through D and finally determining the appropriate inventory and cost of good sold balances