During its first year of operations, Tron Auto Dealership (TAD) bought vehicles from a manufacturer on account at a cost of $610,000. TAD returned $154,000 of these vehicles to the manufacturer for credit on its account. TAD then sold $382,000 of the remaining vehicles for cash at a selling price of $687,000. TADs 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 $139,000. The vehicle was in perfect condition, so it was put back into TADs inventory at TADs cost of $78,000. 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.)