F7 Please assit me with the necessary accounts to adjust base on this note

1. Inventories
Inventory at December 31, 2014 for work in progress was $88 million. Finished goods inventory was $200 million before accounting for inventory sold to a customer on consignment. Weston Plc consignment policy dictates that Weston will take liability for all inventory items until the return period of 15 days expired. On January 12, 2015 a customer returned goods bought on consignment on December 30, 2014 for $9 million. The revenue was recorded in revenue with a matching amount included in trade receivables. The inventory costs Weston Plc $6 million. There were no other consignment activities for consideration for the financial year.