The following listing summarizes Tesla's merchandising activities for the year.

Cost of merchandise sold to customers$278,000

Merchandise inventory, beginning year40,366

Cost of merchandise purchases, gross amount285,006

Shrinkage on merchandise as of year-end840

Cost of transportation-in for merchandise purchases2,850

Cost of merchandise returned by customers and restored to inventory2,400

Discounts received from suppliers on merchandise purchases2,280

Returns to and allowances from suppliers on merchandise purchases3,800

Enter the summarized activities in the two T-accounts below.