The following amounts summarize Transeer Companys 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, 2019 38,000 Invoice cost of merchandise purchases 192,000 Shrinkage determined on Dec. 31, 2023 34,000 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