During its first year of operations, NMF bought vehicles from a manufacturer on account at a cost of $614,000. NMF returned $158,000 of these vehicles to the manufacturer for credit on its account. NMF then sold $386,000 of the remaining vehicles at a cash selling price of $691,000. NMF's customers rarely return vehicles, so NMF records sales returns only as they occur. One customer did return a vehicle to NMF, which had been sold to the customer for $143,000. The vehicle was in perfect condition, so it was put back into NMF's inventory at NMF's cost of $82,000. Prepare journal entries to record these transactions, assuming NMF uses a perpetual = inventory system. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)