LO $6-3,6-4$ M$6-7$ Recording Journal Entries for Purchases, Purchase Returns, Sales, and Sales Returns Using a Perpetual Inventory System During its first year of operations, Tron Auto Dealership $($TAD$)$ bought vehicles from a manufac$-$ turer on account at a cost of $$608,000.$ TAD returned $$152,000$ of these vehicles to the manufacturer for credit on its account. TAD then sold $$380,000$ of the remaining vehicles for cash at a selling price of $$685,000.$ TAD's 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 $$137,000.$ The vehicle was in perfect condition, so it was put back into TAD's inventory at TAD's cost of $$76,000.$ Prepare journal entries to record these transactions, assuming TAD uses a nerpetual inventory system.