During its first year of operations, Tron Auto Dealership (TAD) bought vehicles from a manufacturer on account at a cost of $613,000 TAD returned $157,000 of these vehicles to the manufacturer for credit on its account. TAD then sold $385,000 of the remaining vehicles at a cash selling price of $690,000. TAD's customers rarely return vehicles, so TAD records sales returns only as they occur. One customer did return a vehicle to TAD which had been sold to the customer for $142,000. The vehicle was in perfect condition, so it was put back into TAD's inventory at TAD's cost of $81.000. Prepare journal entries to record these transactions, assuming TAD uses a perpetual inventory system. (If no entry is required for a transactionlevent, select "No Journal Entry Required" in the first account field.)