How to put merchandise inventory in T accounts

The following amounts summarize Transeer Companys merchandising activities during 2020. Post the activities in the following T-accounts and calculate the account balances. Assume that the company uses perpetual inventory system.

Cost of merchandise sold to customers in sales transactions	$	190,000
Merchandise inventory balance, Dec. 31, 2019		40,000
Invoice cost of merchandise purchases		196,000
Shrinkage determined on Dec. 31, 2020		36,000
Cost of transportation-in		2,400
Cost of merchandise returned by customers and restored to inventory		2,700
Purchase discounts received		2,100
Purchase returns and allowances received		5,100