The following summarizes Tesla's merchandising activities for the year. Cost of merchandise sold to customers Merchandise inventory, beginning-of-year Merchandise purchases, gross amount Shrinkage on inventory as of year-end Transportation-in for merchandise purchases $ 196,000 25,000 192,500 800 2,900 Cost of merchandise returned by customers (and restored to inventory) Discounts received from suppliers on merchandise purchases Returns to and allowances from suppliers on merchandise purchases 2,100 1,700 4,000 Enter the summarized activities in the two T-accounts below. Complete this question by entering your answers in the tabs below. Merchandise Inventory Cost of Goods Sold Enter the summarized activities in the T-account below. es Cost of Goods Sold 0