During its first year of operations, Tron Auto Dealership (TAD) bought vehicles from a manufacturer on account at a cost of $614,000 TAD returned $158,000 of these vehicles to the manufacturer for credit on its account. TAD then sold $386,000 of the remaining vehicles at a selling price of $691,000. 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 $143,000. The vehicle was in perfect condition, so it was put back into TAD's inventory at TAD's cost of $82,000 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.) View transaction list Journal entry worksheet Record the purchase of vehicles from a manufacturer on account for $614,000 Note: Enter debits before credits. Transaction General Journal Debit Credit Accounts Payable Sales Revenue 614.000 61,400 Record entry Clear entry View general journal