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 Merchandise inventory balance, Dec. $31,$ Invoice cost of merchandise purchases Shrinkage determined on Dec. $31,2023$Cost of transportation$-$inPurchase discounts receivedPurchase returns and allowances receivedSave & EChecustomers in sales transactions$ $182,000201936,000188,00032,0002,000$Cost of merchandise returned by customers and restored to inventory$2,3001,7004,3$