During its first year of operations, Tron Auto Dealership $($TAD$)$ bought vehicles from a manufacturer on account at a cost of $$625,000.$

TAD returned $$169,000$ of these vehicles to the manufacturer for credit on its account. TAD then sold $$397,000$ of the remaining

vehicles for cash at a selling price of $$702,000.$ TAD's customers rarely return vehicles, so TAD records sales returns only as they

occur. One customer did return a vehicle to TAD for cash, which had been sold to the customer for $$154,000.$ The vehicle was in

perfect condition, so it was put back into TAD's inventory at TAD's cost of $$93,000.$

Prepare journal entries to record these transactions, assuming TAD uses a perpetual inventory system. $($If no entry is required for a

transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$