The following summarizes Tesla$$s merchandising activities for the year.

Cost of merchandise sold to customers $ $208,000$

Merchandise inventory, beginning$-$of$-$year $30,202$

Merchandise purchases, gross amount $213,242$

Shrinkage on inventory as of year$-$end $750$

Transportation$-$in for merchandise purchases $2,132$

Cost of merchandise returned by customers $($and restored to inventory$)2,850$

Discounts received from suppliers on merchandise purchases $1,706$

Returns to and allowances from suppliers on merchandise purchases $3,800$

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