Accounting for Purchase Transactions Debra Company began operations on june 1. The following transactions took place in fune: a. Purchases of merchandise on account werve $180,000. b. The cost of freightit to receive the imentory was $8,000. This was paid in cash. C. Debra feturned $3,000 of the merchandise due to an ordering error. Debra received a full credit for the return. d. Oebra paid the remaining balance for the merchandise. Calculate the dollar amount that Debra wili have inimsentory at the end of the month. Assume Debra uses the perpetual inventorysystent and there were no sales