Cranbrook Used Books experienced the following events during the current year:

a$.$ Incurred $$12,000$ in selling costs.

b$.$ Took an inventory at year$-$end and learned that goods costing $$105,000$ were on hand. This compared with a beginning inventory of $$77,000$ on January $1.$

c$.$ Purchased $$164,000$ of merchandise.

d$.$ Incurred $$56,000$ of administrative costs.

e$.$ Determined that sales revenue during the year was $$187,000.$

f$.$ Paid $$4,500$ for transportation$-$in costs.

g$.$ Debited all costs incurred to the appropriate account and credited to Accounts Payable. All sales were for cash.

Required:

Give the amounts for the following items in the Merchandise Inventory account:

$\backslash$table$[[,$Amount$],[$a$.$ Ending balance $($EB$),],[$b$.$ Transfers$-$in $($TI$),],[$c$.$ Beginning balance $($BB$),],[$d$.$ Transfers$-$out $($TO$),]]$