Smooth Sailing Company, experienced the following events during 2016: Purchased $1,800,000 of lumber and other materials for building boats. Incurred $200,000 for advertising. Paid $60,000 to have lumber transported to its factory. Had sales revenue of $6,000,000 during the year. Incurred $400,000 of general and administrative expenses. Took a periodic inventory at year-end and determined that material costing $400,000 was on hand. The inventory at the beginning of the year was $200,000. All costs incurred were added to the appropriate accounts. All sales were on credit. Required: Solve for the following items in Smooth Sailing Company's Raw-Material inventory account: a) Transfers in (TI). b) Beginning balance (BB). c) Transfers out (TO). d) Ending balance (EB).