During its first year of operations, Tron Auto Dealership (TAD) bought vehicles from a manufacturer on account at a cost of $612,000. TAD returned $156,000 of these vehicles to the manufacturer for credit on its account. TAD then sold $384,000 of the remaining vehicles at a cash selling price of $689,000. 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 $141,000. The vehicle was in perfect condition, so it was put back into TAD's inventory at TAD's cost of $80,000. 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 B C D E F Record the purchase of vehicles from a manufacturer on account for $612,000. Note: Enter debits before credits. Transaction General Journal | Debit Credit Record entry Clear entry View general journal Travel Now Inc., reported total cash of $1,480 million at September 30, 2016. Of this amount, $20 million was set aside and could be used only to fulfill the requirement of an aviation authority of a certain foreign country to protect against the potential nondelivery of travel services in that country in the short term. Another $450 million was invested in money market funds and time deposits with original maturities of less than 90 days. The remaining $1,010 million was held in bank accounts. Travel Now also reported $460 million in short-term investments (maturing in 90-360 days), $51 million of deferred revenue, $735 million of accounts receivable, $220 million of prepaid insurance, and $3,740 of goodwill. Show the current assets section of Travel Now's balance sheet. TIP: Some items are not current assets. (Enter your answers in millions.) TRAVEL NOW INC. Balance Sheet (Partial) (in millions)