The following summarizes Tesla merchandising activities for the year. Cost of merchandise sold the customers $205,000. Merchandise inventory, beginning of year. $29,766. Merchandise purchases, gross amount 2Hundred and $10,166. Shrinkage on inventory as of year end $840. Transportation- in for merchandise purchases $2102. Cost of merchandise returned by customers and restored to inventory $2200. Discount received from suppliers are merchandise purchases $1681. Returns to and allowances from suppliers on merchandise purchases $4300. enter the summarized activities in the two accounts with merchandise inventory and cost of good sold