Based on the transactions; complete the Merchandise Inventory and Cost of Goods Sold t$-$accounts be

$\backslash$table$[[$Freight for merchandise purchased,$2,000],[$Discounts taken on merchandise purchased bu buyer,$500],[$Cost of merchandise sold to customers,$150,000],[$Shrinkage on inventory at year$-$end,$1,000],[$Sales at retail,$225,000],[$Merchandise inventory, beginning of year,$10,000],[$Cost of merchandise returned by customers and put back in inventory,$3,000],[$Merchandise purchased, gross amount,$180,000],[$Returns on merchandise purchased bu buyer,$4,000]]$