The following amounts summarize Transeer Company$$s merchandising activities during $2023.$ 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 $ $186,000$ Merchandise inventory balance, Dec. $31,201938,000$ Invoice cost of merchandise purchases $192,000$ Shrinkage determined on Dec. $31,202334,000$ Cost of transportation$-$in $2,200$ Cost of merchandise returned by customers and restored to inventory $2,500$ Purchase discounts received $1,900$ Purchase returns and allowances received $4,700$