Ralphs Mini-Mart store in Alpine experienced the following events during the current year:

1. 1. Incurred $418,000 in selling costs.
2. 2. Incurred $1,207,000 of administrative costs.
3. 3. Purchased $397,000 of merchandise.
4. 4. Paid $27,000 for transportation-in costs.
5. 5. Took an inventory at year-end and learned that goods costing $183,000 were on hand. This compared with a beginning inventory of $305,000 on January 1.
6. 6. Determined that sales revenue during the year was $2,903,000.
7. 7. Debited all costs incurred to the appropriate account and credited to Accounts Payable. All sales were for cash.

Required:

Give the amounts for the following items in the Merchandise Inventory account: