Seemore Lens Company (SLC) sells contact lenses FOB destination. For the year ended December 31, the company reported Inventory of $76,000 and Cost of Goods Sold of $432,000.   Included in Inventory (and Accounts Payable) are $11,200 of lenses SLC is holding on consignment. Included in SLC’s Inventory balance are $5,600 of office supplies held in SLC’s warehouse. Excluded from SLC’s Inventory balance are $8,600 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 $16,200. Included in SLC’s Inventory balance are $3,300 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.)

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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Seemore Lens Company (SLC) sells contact lenses FOB destination. For the year ended December 31, the company reported Inventory of $76,000 and Cost of Goods Sold of $432,000.

 

  1. Included in Inventory (and Accounts Payable) are $11,200 of lenses SLC is holding on consignment.
  2. Included in SLC’s Inventory balance are $5,600 of office supplies held in SLC’s warehouse.
  3. Excluded from SLC’s Inventory balance are $8,600 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 $16,200.
  4. Included in SLC’s Inventory balance are $3,300 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.)

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