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Enter the summarized activities in the T-account below. The following summarizes Tesla's merchandising activities for the year. Cost of merchandise sold to customens Merchandise inventory, beginning-of-year Merchandise purchases, gross amount Shrinkage on inventory as of year-end Transportation-in for merchandise purchases cost of merchandise returned by customers (and restored to inventory) Discounts received from suppliers on merchandise purchases Returns to and allowances from suppliers on merchandise, purchases $196,000 25,000 192,500 800 2,900 2,100 1,700 4,000 Enter the summarized activities in the two T-accounts below. Enter the summarized activities in the T-account below