The following events occurred at Moore's Hobbies and Crafts store during the most recent fiscal year:

a$.$ Purchased merchandise costing $$108,000.$

b$.$ Had sales revenue for the year totaling $$154,000$; the merchandise sold was purchased for $$89,500.$

c$.$ Paid $$9,000$ transportation$-$in costs.

d$.$ Incurred selling and administrative costs equal to $10$ percent of sales revenue.

e$.$ All transactions, sales and purchases, were for cash.

f$.$ An inventory account at the end of the year indicated merchandise costing $$100,500$ was on hand.

Required:

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

$\backslash$table$[[,$Amount$],[$a$.$ Ending balance $($EB$),],[$b$.$ Transfers$-$out $($TO$),],[$c$.$ Transfers$-$in $($TI$),],[$d$.$ Beginning balance $($BB$),]]$